Burglary is generally the unlawful entry of a building or structure to commit a felony criminal offense (crime), theft, or assault. The definition of burglary varies from state to state (and in the federal system), and some states have different degrees of severity of the burglary offense, depending on the nature of the unlawful entry (type of building or structure), the intended purpose, and the illegal action taken by the defendant once inside the building or structure. In some states, breaking into an automobile, a coin-operated machine, or an ATM (automated teller machine) with the intent to commit a theft may also constitute the crime of burglary.

A defendant generally commits the offense of burglary of a building or habitation (1) by entering a private habitation or any part of a building that was not open to the public, (2) without the consent of the owner, and (3) with the intent to commit a felony, theft, or assault.

A defendant may also commit the offense of burglary of a building or habitation by entering with consent, but remaining hidden with the intent to commit a felony, theft, or assault—or entering with consent and attempting to commit a felony, theft, or assault, or actually committing a felony, theft, or assault.

Some states make a distinction between burglary of a habitation (a place used for overnight accommodations) and burglary of a building that is not a habitation (home). Burglary of a habitation is usually treated as a more serious offense with greater penalties.

In Nevada, burglary is defined under NRS 205.060 as the entry into any structure or vehicle with the intent to commit grand or petit larceny, assault, battery, any felony, or to obtain money or property by false pretenses. Nevada law does not require a breaking and entering; simply entering with the intent to commit a crime is sufficient. The state distinguishes between burglary of a dwelling, which is considered a more serious offense, and burglary of other structures or vehicles. Burglary of a dwelling is treated as a category B felony, which can result in a sentence of 1 to 10 years in prison and a fine up to $10,000. Burglary of other structures or vehicles may also be treated as a category B felony, but the penalties can vary based on the specific circumstances of the crime and the defendant's criminal history. Additionally, Nevada recognizes the offense of possession of burglary tools, which is a separate crime that can be charged if someone possesses tools traditionally used for burglary with the intent to use them in a burglary.