Nevada Administrative Code
Chapter 372 - Sales and Use Taxes
APPLICATION OF TAX
Section 372.160 - Pawnbrokers and consignees

Universal Citation: NV Admin Code 372.160

Current through December 31, 2024

1. A pawnbroker having possession of tangible personal property for the purpose of sale is a retailer with respect to sales of the property and the tax applies to the gross receipts from such sales.

2. A consignee having possession of tangible personal property owned by another person, or the authority to sell such property or to cause the transfer of title to such property, is a retailer with respect to sales of the property and the tax applies to the gross receipts from such sales.

Tax Comm'n, Combined Sales and Use Tax Ruling part No. 21, eff. 6-14-68-NAC A by R026-03, 10-30-2003

NRS 360.090, 372.055, 372.725

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