Nev. Rev. Stat. § 374.55 — “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 a county 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 the county, is a retail sale in the county
by the person making the delivery. The person making the delivery shall include
the retail selling price of the property in his or her gross receipts.