Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 363D.75 — Sale of gold or silver defined
Sale
of gold or silver means a sale or transfer of gold or silver in exchange for
consideration by the business entity that extracted the gold, silver or gold-bearing
or silver-bearing ore, quartz or mineral from which gold or silver is extracted.
Source: official text