Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 374.65 — Sale defined
1. Sale means and includes any transfer
of title or possession, exchange, barter, lease or rental, conditional or otherwise,
in any manner or by any means whatsoever, of tangible personal property for a
consideration.
2. Transfer of possession, lease, or
rental includes only transactions found by the Department to be in lieu of a
transfer of title, exchange or barter.
3. Sale includes:
(a) The producing, fabricating, processing,
printing or imprinting of tangible personal property for a consideration for
consumers who furnish, either directly or indirectly, the materials used in the
producing, fabricating, processing, printing or imprinting.
(b) The furnishing and distributing of tangible
personal property for a consideration by social clubs and fraternal
organizations to their members or others.
(c) The furnishing, preparing, or serving for a
consideration of food, meals or drinks, but does not include the complimentary
portion of any food, meals or nonalcoholic drinks provided on a complimentary
basis, in whole or in part, to the employees, patrons or guests of a retailer.
(d) A transaction whereby the possession of
property is transferred but the seller retains the title as security for the
payment of the price.
(e) A transfer for a consideration of the title
or possession of tangible personal property which has been produced, fabricated
or printed to the special order of the customer, or of any publication.
Source: official text