Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 366.58 — Retailer defined
NRS 366.058 Retailer defined. Retailer
means any person, other than a dealer or supplier, who is engaged in the
business of selling or handling any special fuel at a retail station and who
delivers or authorizes the delivery of fuel into the fuel supply tank of a
motor vehicle that is not owned by that person.
Source: official text