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

Nev. Rev. Stat. § 372.050 (2026)

“Retail sale” and “sale at retail” defined

✓ current as of July 2026
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NRS 372.050  “Retail sale” and “sale at retail” defined.

      1.  “Retail sale” or “sale at retail” means a sale for any purpose other than resale in the regular course of business of tangible personal property.

      2.  The delivery in this State of tangible personal property by an owner or former owner thereof or by a factor, or agent of such owner, former owner or factor, if the delivery is to a consumer or person for redelivery to a consumer, pursuant to a retail sale made by a retailer not engaged in business in this State, is a retail sale in this State by the person making the delivery. He shall include the retail selling price of the property in his gross receipts.

      [6:397:1955]

     

Notes of Decisions
Cited in 5 cases, 1992–2017 · leading case: State Tax Comm'n v. NEVADA CEMENT Co., 36 P.3d 418 (Nev. 2001).
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State Tax Comm'n v. NEVADA CEMENT Co., 36 P.3d 418 (Nev. 2001). · cites it 14× “This sale-for-resale exemption from the sales tax is found under the definition of “retail sale” in NRS 372.050, which provides that a retail sale is “a sale for any purpose other than resale in the regular course of business of tangible personal property.”
Sparks Nugget, Inc. v. State Ex Rel. Dep't of Taxation, 179 P.3d 570 (Nev. 2008). · cites it 4× “[10] NRS 372.050. [11] NRS 372.185; see also NRS 372.”
Jim L. Shetakis Distrib. Co. v. State, Dep't of Taxation, 839 P.2d 1315 (Nev. 1992). “NRS 372.050(1) defines a retail sale as “a sale for any purpose other than resale in the regular course of business of tangible personal property.”
Dircks v. Travelers Indem. Co. of Am., 2017 UT 73 (Utah 2017). “080, exempting from taxation the keeping, retaining, or exercising power over property for the purpose of being processed, fabricated or manufactured into, attached to, or incorporated into, other tangible personal property, could suggest a sole-purpose test, a primary-purpose…”
Nevada Tax Comm'n v. Nevada Cement Co., 8 P.3d 147 (Nev. 2000). · cites it 12× “” See NRS 372.050; NRS 372.075. “Storage” and “use” do not include the keeping, retaining or exercising of any right or power over tangible personal property for the purpose of “being processed, fabricated or manufactured into, attached to, or incorporated into, other tangible…”
— Nev. Rev. Stat. § 372.050(1) — 3 cases
Sparks Nugget, Inc. v. State Ex Rel. Dep't of Taxation, 179 P.3d 570 (Nev. 2008). “[10] NRS 372.050. [11] NRS 372.185; see also NRS 372.”
State Tax Comm'n v. NEVADA CEMENT Co., 36 P.3d 418 (Nev. 2001). “This sale-for-resale exemption from the sales tax is found under the definition of “retail sale” in NRS 372.050, which provides that a retail sale is “a sale for any purpose other than resale in the regular course of business of tangible personal property.”
Jim L. Shetakis Distrib. Co. v. State, Dep't of Taxation, 839 P.2d 1315 (Nev. 1992). “NRS 372.050(1) defines a retail sale as “a sale for any purpose other than resale in the regular course of business of tangible personal property.”
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