Nev. Admin. Code § 372.160 — 372.160

NAC 372.160    Pawnbrokers and consignees. ( NRS
360.090 , 372.055 , 372.725 )
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)