{"data":{"id":"us-nv/nrs-372.040","jurisdiction":"us-nv","citation":"NRS 372.040","heading":"“Person” defined.","body":"“Person” includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination acting as a unit, but shall not include the United States, this State or any agency thereof, or any city, county, district or other political subdivision of this State.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 372 - SALES AND USE TAXES","GENERAL PROVISIONS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-372.html#NRS372Sec040","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"364da80c8b9f7c92f9022734c86f218d4d56613903841508c76ff70e0583f0a1","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-372.035","next":"us-nv/nrs-372.045"},"notice":"GroundRules: Original legal text. Not legal advice."}