NRS 372.749
“Marketplace seller” defined.

“Marketplace seller” means:

1.

A seller who makes retail sales through any physical or electronic marketplace owned, operated or controlled by a marketplace facilitator, even if such seller would not have been required to collect and remit the sales tax or use tax had the sale not been made through such marketplace; or

2.

A seller who makes retail sales resulting from a referral by a referrer, even if such seller would not have been required to collect and remit the sales tax or use tax had the sale not been made through such referrer.

Source: Section 372.749 — “Marketplace seller” defined., https://www.­leg.­state.­nv.­us/NRS/NRS-372.­html#NRS372Sec749.

Last Updated

Jun. 24, 2021

§ 372.749’s source at nv​.us