Section 444A.025 - "Tire retailer" defined"Tire retailer" includes:
1. Every person who:(a) Is 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; and(b) Makes any retail sale or sales of tires for vehicles.2. Every person engaged in the business of making retail sales at auction of tires for vehicles whether the tires are owned by the person or others.3. Every person making more than two retail sales of tires for vehicles during any 12-month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy.Nev. Admin. Code § 444A.025
Added to NAC by Dep't of Taxation, eff. 1-11-94