Nevada § 372.055 - “Retailer” defined

§ 372.055. “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.