Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 369.181 — Definitions
As
used in NRS 369.180 , unless the context
otherwise requires:
1. Alcoholic beverage means any
spirituous, vinous or malt liquor which contains 1 percent or more ethyl
alcohol by volume.
2. Engage in includes participation in a
business as an owner or partner, or through a subsidiary, affiliate, ownership
equity or in any other manner.
Source: official text