Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 366.57 — Retail station defined
NRS 366.057 Retail station defined. Retail
station means any fixed facility or location that:
1. Operates in the retail business of
selling or handling fuel; or
2. Dispenses fuel from a stationary pump
or metered tank for which the access to the fuel is not controlled.
Source: official text