Nev. Rev. Stat. § 372.55 — “Retailer” defined

1.  “Retailer” includes:
(a) Every seller who makes any retail sale or
sales of tangible personal property, and every person engaged in the business
of making retail sales at auction of tangible personal property owned by the
person or others.
(b) Every person engaged in the business of
making sales for storage, use or other consumption or in the business of making
sales at auction of tangible personal property owned by the person or others
for storage, use or other consumption.
(c) Every person making more than two retail
sales of tangible personal property during any 12-month period, including sales
made in the capacity of assignee for the benefit of creditors, or receiver or
trustee in bankruptcy.
2.  When the Tax Commission determines that
it is necessary for the efficient administration of this chapter to regard any
salesmen, representatives, peddlers or canvassers as the agents of the dealers,
distributors, supervisors or employers under whom they operate or from whom
they obtain the tangible personal property sold by them, irrespective of
whether they are making sales on their own behalf or on behalf of such dealers,
distributors, supervisors or employers, the Tax Commission may so regard them
and may regard the dealers, distributors, supervisors or employers as retailers
for purposes of this chapter.
3.  A licensed optometrist or physician and
surgeon is a consumer of, and shall not be considered, a retailer within the
provisions of this chapter, with respect to the ophthalmic materials used or
furnished by him in the performance of his professional services in the
diagnosis, treatment or correction of conditions of the human eye, including
the adaptation of lenses or frames for the aid thereof.