Section 372.160 - Pawnbrokers and consignees1. 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.Nev. Admin. Code § 372.160
Tax Comm'n, Combined Sales and Use Tax Ruling part No. 21, eff. 6-14-68-NAC A by R026-03, 10-30-2003NRS 360.090, 372.055, 372.725