Nevada § 374.055 - “Retail sale” and “sale at retail” defined
Full text of Nevada Nevada Revised Statutes § 374.055 — “Retail sale” and “sale at retail” defined, with citation guidance and answers to common questions.
§ 374.055. “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.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 374.055
What does Nevada Revised Statutes § 374.055 cover?
Section 374.055 ("“Retail sale” and “sale at retail” defined") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 374.055?
A common citation format is "Nevada Revised Statutes § 374.055" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 374.055 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.