(a) "Retail sale" or "sale at retail" means a sale for any purpose other than resale
in the regular course of business of tangible personal property.
(b)
The delivery in Clark County of tangible personal property by an owner or former owner
thereof or by a factor, or agent of such owner, former owner or factor, if the delivery
is to a consumer or person for redelivery to a consumer, pursuant to a retail sale
made by a retailer not engaged in business in the county, is a retail sale in the
county by the person making the delivery. He shall include the retail selling price
of the property in his gross receipts.
(Ord. 1011 § 1 (part), 1987)
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