Nev. Admin. Code § 372.934

Current through December 12, 2024

Section 372.934 - "Lease or rental" and "retailer" defined

As used in NAC 372.934 to 372.946, inclusive, unless the context otherwise requires:

1. "Lease or rental" has the meaning ascribed to it in NRS 360B.450.

2. "Retailer" includes every person who engages in the lease or rental of tangible personal property to another for any purpose other than sublease or subrent.

Nev. Admin. Code § 372.934

Added to NAC by Tax Comm'n by R105-09, eff. 11-25-2009

NRS 360.090, 360B.110, 372.725