1. The Department may provide by regulation that, except as otherwise provided in this section, the provisions of this chapter relating to the imposition, collection and remittance of the sales tax, and the collection and remittance of the use tax, apply to a referrer during a calendar year in which, or during a calendar year immediately following any calendar year in which:
(a) The cumulative gross receipts from retail sales to customers in this State resulting from referrals from a platform of the referrer are in excess of $100,000; or
(b) There are 200 or more separate retail sales transactions involving sales to customers in this State resulting from referrals from a platform of the referrer.
2. Any regulations adopted by the Department pursuant to subsection 1 must provide that the provisions of this chapter relating to the imposition, collection and remittance of the sales tax, and the collection and remittance of the use tax do not apply to a referrer described in subsection 1 if the referrer:
(a) Posts a conspicuous notice on each platform of the referrer that includes all of the following:
(1) A statement that sales and use tax is due on certain purchases;
(2) A statement that the marketplace seller from whom the person is purchasing on the platform may or may not collect and remit sales and use tax on a purchase;
(3) A statement that Nevada requires the purchaser to pay sales or use tax and file a sales and use tax return if sales or use tax is not collected at the time of the sale by the marketplace seller;
(4) Information informing the purchaser that the notice is provided under the requirements of this section; and
(5) Instructions for obtaining additional information from the Department regarding whether and how to remit sales and use tax;
(b) The referrer provides a monthly notice to each marketplace seller to whom the referrer made a referral of a potential customer located in this State during the previous calendar year, which monthly notice shall contain all of the following:
(1) A statement that Nevada imposes sales and use tax on retail sales in this State;
(2) A statement that a marketplace facilitator or other retailer making retail sales in this State must collect and remit sales and use tax; and
(3) Instructions for obtaining additional information from the Department regarding the collection and remittance of sales and use tax; and
(c) The referrer provides the Department with periodic reports in an electronic format and in the manner prescribed by the Department, which reports contain all of the following:
(1) A list of marketplace sellers who received a notice from the referrer pursuant to paragraph (b);
(2) A list of marketplace sellers that collect and remit sales and use tax and that list or advertise the marketplace seller’s products for sale on a platform of the referrer; and
(3) An affidavit signed under penalty of perjury from an officer of the referrer affirming that the referrer made reasonable efforts to comply with the applicable sales and use tax notice and reporting requirements of this subsection.
3. Any regulations adopted by the Department pursuant to subsection 1 must provide that in administering the provisions of this chapter, the Department shall construe the terms "seller," "retailer" and "retailer maintaining a place of business in this State" in accordance with the provisions of this section.
4. Any regulations adopted by the Department pursuant to subsection 1 must apply only to referrals by a referrer and shall not preclude the applicability of other provisions of this chapter to a person who is a referrer and is also a retailer, a marketplace facilitator or a marketplace seller.
5. As used in this section:
(a) "Platform" means an electronic or physical medium, including, without limitation, an Internet site or catalog, that is owned, operated or controlled by a referrer.
(b) "Referral" means the transfer through telephone, Internet link or other means by a referrer of a potential customer to a retailer or seller who advertises or lists products for sale on a platform of the referrer.
(c) "Referrer":
(1) Means a person who does all of the following:
(I) Contracts or otherwise agrees with a retailer, seller or marketplace facilitator to list or advertise for sale a product of the retailer, seller or marketplace facilitator on a platform, provided such listing or advertisement identifies whether or not the retailer, seller or marketplace facilitator collects sales and use tax;
(II) Receives a commission, fee or other consideration from the retailer, seller or marketplace facilitator for the listing or advertisement;
(III) Provides referrals to a retailer, seller or marketplace facilitator, or an affiliate of a retailer, seller or marketplace facilitator; and
(IV) Does not collect money or other consideration from the customer for the transaction.
(2) Does not include:
(I) A person primarily engaged in the business of printing or publishing a newspaper; or
(II) A person who does not provide the retailer’s, seller’s or marketplace facilitator’s shipping terms and who does not advertise whether a retailer, seller or marketplace facilitator collects sales or use tax.
(Added to NRS by 2019, 3686)
Structure Nevada Revised Statutes
Chapter 372 - Sales and Use Taxes
NRS 372.020 - "Business" defined.
NRS 372.025 - "Gross receipts" defined.
NRS 372.030 - "In this State" and "in the State" defined.
NRS 372.035 - "Occasional sale" defined.
NRS 372.040 - "Person" defined.
NRS 372.045 - "Purchase" defined.
NRS 372.050 - "Retail sale" and "sale at retail" defined.
NRS 372.055 - "Retailer" defined.
NRS 372.065 - "Sales price" defined.
NRS 372.070 - "Seller" defined.
NRS 372.075 - "Storage" defined.
NRS 372.080 - "Storage" and "use": Exclusion.
NRS 372.085 - "Tangible personal property" defined.
NRS 372.090 - "Tax Commission" defined.
NRS 372.095 - "Taxpayer" defined.
NRS 372.102 - "Vehicle" defined.
NRS 372.105 - Imposition and rate.
NRS 372.110 - Method of collection.
NRS 372.115 - Advertisement of assumption or absorption of tax by retailer unlawful; penalty.
NRS 372.120 - Display of tax separately from price.
NRS 372.123 - Provisions required in certain purchasing contracts of State or political subdivision.
NRS 372.140 - Fee for reinstatement of suspended or revoked permit.
NRS 372.145 - Revocation or suspension of permit: Procedure; limitation on issuance of new permit.
NRS 372.155 - Presumption of taxability; purchase for resale; sale by drop shipment.
NRS 372.165 - Form and contents of resale certificate.
NRS 372.170 - Liability of purchaser who gives and seller who takes resale certificate.
NRS 372.175 - Improper use of resale certificate; penalty.
NRS 372.180 - Resale certificate: Commingled fungible goods.
NRS 372.185 - Imposition and rate.
NRS 372.190 - Liability for tax; extinguishment of liability.
NRS 372.195 - Collection by retailer; purchaser’s receipt.
NRS 372.200 - Tax as debt to State.
NRS 372.205 - Advertisement of assumption or absorption of tax by retailer unlawful.
NRS 372.210 - Tax must be displayed separately from price.
NRS 372.225 - Presumption of purchase for use; purchase for resale; sale by drop shipment.
NRS 372.235 - Form and contents of resale certificate.
NRS 372.240 - Liability of purchaser giving resale certificate: Use of article bought for resale.
NRS 372.245 - Resale certificate: Commingled fungible goods.
NRS 372.250 - Presumption of purchase for use in this State.
NRS 372.260 - "Exempted from the taxes imposed by this chapter" defined.
NRS 372.265 - Constitutional and statutory exemptions.
NRS 372.270 - Proceeds of mines.
NRS 372.275 - Fuel used to propel motor vehicle.
NRS 372.280 - Animals and plants intended for human consumption; feed; fertilizer.
NRS 372.281 - Farm machinery and equipment.
NRS 372.282 - Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment.
NRS 372.284 - Food for human consumption.
NRS 372.2841 - Basis for determining exemption of food for human consumption.
NRS 372.287 - Textbooks sold within Nevada System of Higher Education.
NRS 372.295 - Gas, electricity and water.
NRS 372.316 - Manufactured homes and mobile homes.
NRS 372.320 - Occasional sales.
NRS 372.325 - Sale to United States, State or political subdivision.
NRS 372.330 - Sale to common carrier.
NRS 372.335 - Property shipped outside State pursuant to sales contract; delivery by vendor.
NRS 372.345 - Use tax: Property on which sales tax paid.
NRS 372.350 - Liability of purchaser who uses property declared exempt for purpose not exempt.
NRS 372.354 - Taxes collected to be held in separate account.
NRS 372.360 - Return: Filing requirements; combination with certain other returns; signatures.
NRS 372.365 - Contents of return; violations.
NRS 372.366 - Computation of amount of taxes due.
NRS 372.368 - Deduction of certain bad debts from taxable sales; violations.
NRS 372.370 - Reimbursement for collection of tax.
NRS 372.375 - Delivery of return; remittance.
NRS 372.380 - Reporting and payment periods.
NRS 372.385 - Lease and rental receipts: Reporting; payment.
NRS 372.390 - Affixing and cancelling of revenue stamps.
NRS 372.395 - Extension of time for filing return and paying tax.
NRS 372.397 - Deferral of payment of tax on certain sales of eligible property.
NRS 372.510 - Authority of Department; amount; sales; return of surplus.
NRS 372.635 - Limitations on claims for refund or credit.
NRS 372.640 - Credit or refund for use tax: Reimbursement of vendor for sales tax.
NRS 372.645 - Form and contents of claim for credit or refund.
NRS 372.650 - Failure to file claim constitutes waiver.
NRS 372.655 - Service of notice of disallowance of claim.
NRS 372.660 - Payment of interest on overpayments.
NRS 372.665 - Disallowance of interest.
NRS 372.670 - Injunction or other process to prevent collection of tax prohibited.
NRS 372.675 - Action for refund: Claim as condition precedent.
NRS 372.680 - Action for refund: Time to sue; venue of action; waiver.
NRS 372.685 - Right of appeal on failure of Department to mail notice of action on claim.
NRS 372.690 - Judgment for plaintiff: Credits; refund of balance.
NRS 372.695 - Allowance of interest.
NRS 372.700 - Standing to recover.
NRS 372.705 - Action to recover erroneous refund: Authority of Department.
NRS 372.710 - Action to recover erroneous refund: Venue.
NRS 372.720 - Cancellation of illegal determination: Procedure; limitation.
NRS 372.723 - Application of chapter 360B of NRS.
NRS 372.724 - Applicability to certain retailers; construction of certain terms.
NRS 372.725 - Enforcement by Department; adoption of regulations.
NRS 372.7265 - Calculation of tax imposed on retail sale of large appliances.
NRS 372.7287 - Application of NRS 372.326 to transfer of motor vehicle.
NRS 372.729 - Taxation of photographers: Furnishing of proofs considered to be rendition of service.
NRS 372.7297 - "Feminine hygiene product" construed. [Effective through December 31, 2028.]
NRS 372.730 - Employment of accountants, investigators and other persons; delegation of authority.
NRS 372.734 - Certain broadcasting activities not taxable transactions.
NRS 372.735 - Records to be kept by sellers, retailers and others.
NRS 372.745 - Reports for administering use tax: Filing; contents.
NRS 372.747 - "Affiliate" defined.
NRS 372.748 - "Marketplace facilitator" defined.
NRS 372.749 - "Marketplace seller" defined.
NRS 372.754 - Civil actions; immunity; remedies.
NRS 372.755 - Failure to make return or furnish data.
NRS 372.760 - False or fraudulent return.
NRS 372.765 - Other violations of chapter.
NRS 372.770 - Statute of limitations.
NRS 372.775 - Application of doctrine of res judicata.
NRS 372.780 - Sales and Use Tax Account: Remittances; deposits.
NRS 372.785 - Sales and Use Tax Account: Refunds.
NRS 372.790 - Remedies of State are cumulative.
NRS 372.795 - Authority of Department to act for people of State.
NRS 372.800 - Indian reservations and colonies: Imposition and collection of sales tax.
NRS 372.805 - Indian reservations and colonies: Restriction on collection of tax by Department.
NRS 372.810 - Rights of Indians not abridged.
NRS 372.815 - Strict construction of certain provisions of chapter.