Nevada Revenue and Taxation

Sec. § 365.080
“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 that person.
Source

Last accessed
Feb. 5, 2021