{"data":{"id":"us-nv/nrs-372.045","jurisdiction":"us-nv","citation":"NRS 372.045","heading":"“Purchase” defined.","body":"1. “Purchase” means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.\n2. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a purchase.\n3. A transfer for a consideration of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication, is also a purchase.","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#NRS372Sec045","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"bdd93fa7b0507e3dcfea6d4416b3da40e216eff01ba03f4c6c2da519510bbd15","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-372.040","next":"us-nv/nrs-372.050"},"notice":"GroundRules: Original legal text. Not legal advice."}