NRS 372.7243
Applicability to retailer that is part of controlled group of entities with certain affiliates having physical presence in this State

  • construction of certain terms.

1.

Except as otherwise provided in this section, it is presumed 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, apply to a retailer if:

(a)

The retailer is part of a controlled group of corporations that has a component member, other than a common carrier acting in its capacity as such, that has physical presence in this State; and

(b)

The component member with physical presence in this State:

(1)

Sells a similar line of products or services as the retailer and does so under a business name that is the same or similar to that of the retailer;

(2)

Maintains an office, distribution facility, warehouse or storage place or similar place of business in this State to facilitate the delivery of tangible personal property sold by the retailer to the retailer’s customers;

(3)

Uses trademarks, service marks or trade names in this State that are the same or substantially similar to those used by the retailer;

(4)

Delivers, installs, assembles or performs maintenance services for the retailer’s customers within this State;

(5)

Facilitates the retailer’s delivery of tangible personal property to customers in this State by allowing the retailer’s customers to pick up tangible personal property sold by the retailer at an office, distribution facility, warehouse, storage place or similar place of business maintained by the component member in this State; or

(6)

Conducts any other activities in this State that are significantly associated with the retailer’s ability to establish and maintain a market in this State for the retailer’s products or services.

2.

A retailer may rebut the presumption set forth in subsection 1 by providing proof satisfactory to the Department that, during the calendar year in question, the activities of the component member with physical presence in this State are not significantly associated with the retailer’s ability to establish or maintain a market in this State for the retailer’s products or services.

3.

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.

As used in this section:

(a)

“Component member” has the meaning ascribed to it in section 1563(b) of the Internal Revenue Code, 26 U.S.C. § 1563(b), and includes any entity that, notwithstanding its form of organization, bears the same ownership relationship to the retailer as a corporation that would qualify as a component member of the same controlled group of corporations as the retailer.

(b)

“Controlled group of corporations” has the meaning ascribed to it in section 1563(a) of the Internal Revenue Code, 26 U.S.C. § 1563(a), and includes any entity that, notwithstanding its form of organization, bears the same ownership relationship to the retailer as a corporation that would qualify as a component member of the same controlled group of corporations as the retailer.

Source: Section 372.7243 — Applicability to retailer that is part of controlled group of entities with certain affiliates having physical presence in this State; construction of certain terms., https://www.­leg.­state.­nv.­us/NRS/NRS-372.­html#NRS372Sec7243.

372.724
Applicability to certain retailers
372.725
Enforcement by Department
372.729
Taxation of photographers: Furnishing of proofs considered to be rendition of service.
372.730
Employment of accountants, investigators and other persons
372.733
Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State.
372.734
Certain broadcasting activities not taxable transactions.
372.735
Records to be kept by sellers, retailers and others.
372.740
Examinations and investigations
372.745
Reports for administering use tax: Filing
372.7243
Applicability to retailer that is part of controlled group of entities with certain affiliates having physical presence in this State
372.7247
Applicability to retailers that enter into certain agreements with residents of this State for the referral of customers through Internet links
372.7261
Application and calculation of tax on property purchased for certain purposes related to aircraft and components of aircraft.
372.7263
Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels.
372.7265
Calculation of tax imposed on retail sale of large appliances.
372.7273
Intent of Legislature regarding complimentary food, meals and nonalcoholic drinks provided to employees, patrons and guests of retailer.
372.7275
Application of use tax to certain property acquired free of charge at convention, trade show or other public event.
372.7282
Claim of exemption by certain members of Nevada National Guard, relatives of such members and relatives of certain deceased members of Nevada National Guard.
372.7293
Circumstances under which veterinarian is considered consumer of tangible personal property.
372.7297
“Feminine hygiene product” construed.
Last Updated

Jun. 24, 2021

§ 372.7243’s source at nv​.us