Nev. Rev. Stat. § 374.70 — “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 the 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 in cash or
credit, except that this exclusion does not apply in any instance when the
customer, in order 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 charged for labor or services
rendered in installing or applying the property sold.
(d) 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.
(e) The amount of any tax imposed by the State of
Nevada upon or with respect to the storage, use or other consumption of
tangible personal property purchased from any retailer.
(f) The amount of any allowance against the
selling price given by a retailer for the value of a used vehicle or vessel
which is taken in trade on the purchase of another vehicle or vessel.