Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 369.620 — Establishment defined
1. Establishment includes:
(a) A business that sells alcoholic beverages by
the drink for consumption on the premises; and
(b) In a county whose population is 700,000 or
more, a business that sells alcoholic beverages in corked or sealed containers
or receptacles for consumption off the premises.
2. The term includes, without limitation,
a retail liquor store.
3. The term does not include:
(a) A wholesale dealer; or
(b) A private club or other facility not in fact
open to the public.
Source: official text