NRS 372.7247
Applicability to retailers that enter into certain agreements with residents of this State for the referral of customers through Internet links

  • construction of certain terms.

1.

Except as otherwise provided in this section, it is presumed that the provisions of this chapter relating to:

(a)

The imposition, collection and remittance of the sales tax; and

(b)

The collection and remittance of the use tax,
Ê apply to every retailer who enters into an agreement with a resident of this State under which the resident, for a commission or other consideration based upon the sale of tangible personal property by the retailer, directly or indirectly refers potential customers, whether by a link on an Internet website or otherwise, to the retailer, if the cumulative gross receipts from sales by the retailer to customers in this State who are referred to the retailer by all residents with this type of an agreement with the retailer is in excess of $10,000 during the preceding four quarterly periods ending on the last day of March, June, September and December.

2.

A retailer may rebut the presumption set forth in subsection 1 by providing proof satisfactory to the Department that each resident with whom the retailer has an agreement did not engage in any activity in this State that was significantly associated with the retailer’s ability to establish or maintain a market in this State for the retailer’s products or services during the preceding four quarterly periods ending on the last day of March, June, September and December. Such proof may consist of the sworn written statements of each resident with whom the retailer has an agreement stating that the resident did not engage in any solicitation in this State on behalf of the retailer during the preceding four quarterly periods ending on the last day of March, June, September and December, if the statements were obtained from each resident and provided to the Department in good faith.

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.

Source: Section 372.7247 — Applicability to retailers that enter into certain agreements with residents of this State for the referral of customers through Internet links; construction of certain terms., https://www.­leg.­state.­nv.­us/NRS/NRS-372.­html#NRS372Sec7247.

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

§ 372.7247’s source at nv​.us