Nev. Admin. Code § 372.934 — 372.934

NAC 372.934    “Lease or rental” and “retailer” defined. ( NRS 360.090 , 360B.110 ,
372.725 )    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)