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

Nev. Rev. Stat. § 372.060 (2026)

“Sale” defined

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NRS 372.060  “Sale” defined.

      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.

      2.  “Transfer of possession,” “lease,” or “rental” includes only transactions found by the Tax Commission to be in lieu of a transfer of title, exchange or barter.

      3.  “Sale” includes:

      (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.

      (b) The furnishing and distributing of tangible personal property for a consideration by social clubs and fraternal organizations to their members or others.

      (c) The furnishing, preparing, or serving for a consideration of food, meals or drinks.

      (d) A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price.

      (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.

      [5:397:1955]

     

Notes of Decisions
Cited in 3 cases, 1992–2008 · leading case: Sparks Nugget, Inc. v. State ex rel. Dep't of Taxation, 179 P.3d 570 (Nev. 2008).
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Sparks Nugget, Inc. v. State ex rel. Dep't of Taxation, 179 P.3d 570 (Nev. 2008). · cites it 2× “[15] Although the Tax Department has argued that Nevada sales tax could also apply to the complimentary meals at issue, sales tax can only apply when there has been a transfer of personal property "for a consideration," which has not been demonstrated in this case.”
State, Dep't of Taxation v. Visual Commc'ns, Inc., 836 P.2d 1245 (Nev. 1992). · cites it 3× “105, NRS 372.060 and NAC 372.380. Pursuant to NRS 372.”
Worldcorp v. State, Dep't of Tax., 944 P.2d 824 (Nev. 1997). “NRS 372.060, the statutory provision defining sale for purposes of NRS 372.”
Nev. Rev. Stat. § 372.060(3)(e): 1 case
State, Dep't of Taxation v. Visual Commc'ns, Inc., 836 P.2d 1245 (Nev. 1992). “105, NRS 372.060 and NAC 372.380. Pursuant to NRS 372.”
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