Nevada Administrative Code (Last Updated: January 6, 2015)

NAC372.160. Pawnbrokers and consignees.

Latest version.

1. A pawnbroker having possession of tangible personal property for the purpose of sale is a retailer with respect to sales of the property and the tax applies to the gross receipts from such sales.

2. A consignee having possession of tangible personal property owned by another person, or the authority to sell such property or to cause the transfer of title to such property, is a retailer with respect to sales of the property and the tax applies to the gross receipts from such sales.

[Tax Comm’n, Combined Sales and Use Tax Ruling part No. 21, eff. 6-14-68]—(NAC A by R026-03, 10-30-2003)

                    
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