Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 365.80 — Retailer defined
Retailer
means:
1. Any person, other than a dealer, who is
engaged in the business of selling motor vehicle fuel or fuel for jet or
turbine-powered aircraft; or
2. Any person in the business of handling
motor vehicle fuel, other than aviation fuel, who delivers or authorizes the
delivery of fuel into the fuel supply tank or tanks of a motor vehicle that is
not owned or controlled by that person.
Source: official text