Nev. Rev. Stat. § 372A.247 — “Sales price” defined

1.  “Sales price” means the total amount
for which tangible property is sold, valued in money, whether paid in money or
otherwise, without any deduction on account of any of the following:
(a) The cost of the property sold.
(b) The cost of materials used, labor or service
cost, interest charged, losses or any other expenses.
(c) The cost of transportation of the property
before its purchase.
2.  The total amount for which property is
sold includes all of the following:
(a) Any services that are a part of the sale.
(b) Any amount for which credit is given to the
purchaser by the seller.
3.  “Sales price” does not include any of
the following:
(a) Cash discounts allowed and taken on sales.
(b) The amount charged for property returned by
customers when the entire amount charged therefor is refunded either in cash or
credit, except that this exclusion does not apply in any instance when the
customer, to obtain the refund, is required to purchase other property at a price
greater than the amount charged for the property that is returned.
(c) The amount of any tax, not including any
manufacturers’ or importers’ excise tax, imposed by the United States upon or
with respect to retail sales, whether imposed upon the retailer or the
consumer.