Nev. Rev. Stat. § 372.50 — “Retail sale” and “sale at retail” defined

1.  “Retail sale” or “sale at retail” means
a sale for any purpose other than resale in the regular course of business of
tangible personal property.
2.  The delivery in this State of tangible
personal property by an owner or former owner thereof or by a factor, or agent
of such owner, former owner or factor, if the delivery is to a consumer or
person for redelivery to a consumer, pursuant to a retail sale made by a
retailer not engaged in business in this State, is a retail sale in this State
by the person making the delivery. He shall include the retail selling price of
the property in his gross receipts.