Nev. Rev. Stat. § 360.597 — Definitions

As
used in NRS 360.597 to 360.5975 , inclusive, unless the context
otherwise requires:
1.  “Business” includes any activity
engaged in by any person or caused to be engaged in by any person with the
object of gain, benefit or advantage, either direct or indirect.
2.  “Person” includes any individual, firm,
copartnership, joint venture, association, social club, fraternal organization,
corporation, estate, trust, business trust, receiver, trustee, syndicate,
cooperative, assignee or any other group or combination acting as a unit, but
shall not include the United States, this State or any agency thereof, or any
city, county, district or other political subdivision of this State.
3.  “Retail sale” has the meaning ascribed
to it in NRS 372.050 .
4.  “Seller” includes every person engaged
in the business of selling tangible personal property of any kind, the gross
receipts from the retail sale of which are required to be included in the
measure of the sales tax imposed by NRS
372.105 or 372.185 or an ordinance
enacted pursuant to NRS 377.030 .
5.  “Tangible personal property” has the
meaning ascribed to it in NRS 372.085 .