Nev. Rev. Stat. » NRS: CHAPTER 372 - SALES AND USE TAXES
Nevada Revised Statutes

Nev. Rev. Stat. § 372.040 (2026)

“Person” defined

✓ current as of July 2026
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NRS 372.040  “Person” defined.  “Person” includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination acting as a unit, but shall not include the United States, this State or any agency thereof, or any city, county, district or other political subdivision of this State.

      [3:397:1955]

     

Notes of Decisions
Cited in 3 cases, 1997–2005 · leading case: Dep't of Taxation v. Daimler-Chrysler Servs. North Am., LLC, 119 P.3d 135 (Nev. 2005).
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Dep't of Taxation v. Daimler-Chrysler Servs. North Am., LLC, 119 P.3d 135 (Nev. 2005). · cites it 3× “” 4 NRS 372.040 defines “persons” as including, among others, individuals, firms or assignees.”
State, Dept. of Taxation v. Daimlerchrysler, 119 P.3d 135 (Nev. 2005). · cites it 3× “" [4] NRS 372.040 defines "persons" as including, among others, individuals, firms or assignees.”
Reynolds Elec. & Eng'g Co. v. State, 930 P.2d 746 (Nev. 1997). · cites it 3× “” NRS 372.040 (emphasis added). We conclude that “others” in NRS 372.”
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