As used in NRS 372A.200 to 372A.380, inclusive, unless the context otherwise requires, the words and terms defined in NRS 372A.205 to 372A.250, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 2015, 2259; A 2017, 3724, 3730; 2021, 2385)
“Adult-use cannabis retail store” has the meaning ascribed to it in NRS 678A.065. (Added to NRS by 2017, 3728; A 2019, 3871)—(Substituted in revision for NRS 372A.243)
“Cannabis consumption lounge” has the meaning ascribed to it in NRS 678A.087. (Added to NRS by 2021, 2385)
“Cannabis cultivation facility” has the meaning ascribed to it in NRS 678A.090. (Added to NRS by 2015, 2259; A 2019, 3871)
“Excise tax on cannabis” means any of the excise taxes imposed by NRS 372A.290. (Added to NRS by 2015, 2259; A 2017, 3730; 2019, 3767)
1. “Sales price” means the total amount for which tangible property is sold, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following: (a) The cost of the property sold. (b) The cost of materials used, labor or service cost, interest charged, losses or any other […]
“Taxpayer” means a: 1. Cannabis cultivation facility; 2. Adult-use cannabis retail store; or 3. Cannabis consumption lounge. (Added to NRS by 2015, 2259; A 2017, 3730; 2019, 3871; 2021, 2385)
