NV Rev Stat § 372.753 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.753 - Applicability to referrers of provisions relating to imposition, collection and remittance of sales and use taxes; regulations; construction of certain terms.

  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)