{"data":{"id":"us-nv/nrs-374.065","jurisdiction":"us-nv","citation":"NRS 374.065","heading":"“Sale” defined.","body":"1. “Sale” means and includes any transfer of title or possession, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.\n2. “Transfer of possession,” “lease,” or “rental” includes only transactions found by the Department to be in lieu of a transfer of title, exchange or barter.\n3. “Sale” includes:\n(a) The producing, fabricating, processing, printing or imprinting of tangible personal property for a consideration for consumers who furnish, either directly or indirectly, the materials used in the producing, fabricating, processing, printing or imprinting.\n(b) The furnishing and distributing of tangible personal property for a consideration by social clubs and fraternal organizations to their members or others.\n(c) The furnishing, preparing, or serving for a consideration of food, meals or drinks, but does not include the complimentary portion of any food, meals or nonalcoholic drinks provided on a complimentary basis, in whole or in part, to the employees, patrons or guests of a retailer.\n(d) A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price.\n(e) A transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 374 - LOCAL SCHOOL SUPPORT TAX","GENERAL PROVISIONS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-374.html#NRS374Sec065","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"803d2cda7ea93c96d55eb81c026a843de50342697b4122c69ebdf9b103175948","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-374.060","next":"us-nv/nrs-374.070"},"notice":"GroundRules: Original legal text. Not legal advice."}