Nevada Revised Statutes Section 365.080 - Revenue and Taxation

“Retailer” defined. “Retailer” means:

1. Any person, other than a dealer, who is engaged in the business of selling motor vehicle fuel or fuel for jet or turbine-powered aircraft; or

2. Any person in the business of handling motor vehicle fuel, other than aviation fuel, who delivers or authorizes the delivery of fuel into the fuel supply tank or tanks of a motor vehicle that is not owned or controlled by him.

Last modified: February 27, 2006