NAC372.934. “Lease or rental” and “retailer” defined.

Latest version.

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.

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

                    
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