{"data":{"id":"us-nv/nrs-372.070","jurisdiction":"us-nv","citation":"NRS 372.070","heading":"“Seller” defined.","body":"“Seller” includes every person engaged in the business of selling tangible personal property of a kind, the gross receipts from the retail sale of which are required to be included in the measure of the sales tax.","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#NRS372Sec070","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"ea9bbfbb2242a5b9ff0c1bfa51657bf1c90e953e516ff10ac292e9678b99a76e","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-372.065","next":"us-nv/nrs-372.075"},"notice":"GroundRules: Original legal text. Not legal advice."}