NRS 374.724
Applicability to retailers whose activities have sufficient nexus with county to satisfy requirements of United States Constitution

  • construction of certain terms.

1.

The provisions of this chapter relating to:

(a)

The imposition, collection and remittance of the sales tax apply to every retailer whose activities have a sufficient nexus with a county to satisfy the requirements of the United States Constitution.

(b)

The collection and remittance of the use tax apply to every retailer whose activities have a sufficient nexus with a county to satisfy the requirements of the United States Constitution.

2.

In administering the provisions of this chapter, the Department shall construe the terms “seller,” “retailer” and “retailer maintaining a place of business in a county” in accordance with the provisions of subsection 1.

Source: Section 374.724 — Applicability to retailers whose activities have sufficient nexus with county to satisfy requirements of United States Constitution; construction of certain terms., https://www.­leg.­state.­nv.­us/NRS/NRS-374.­html#NRS374Sec724.

374.724
Applicability to retailers whose activities have sufficient nexus with county to satisfy requirements of United States Constitution 374.725
Enforcement by Department 374.726
Application of use tax to certain property acquired free of charge at convention, trade show or other public event. 374.732
Taxation of photographers: Furnishing of proofs considered to be rendition of service. 374.733
Circumstances under which veterinarian is considered consumer of tangible personal property. 374.734
“Feminine hygiene products” construed. 374.735
Employment of accountants, investigators and other persons 374.738
Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State. 374.739
Certain broadcasting activities not taxable transactions. 374.740
Records to be kept by sellers, retailers and others. 374.745
Examination of records 374.750
Reports for administering use tax: Filing 374.7243
Applicability to retailer that is part of controlled group of entities with certain affiliates having physical presence in this State 374.7247
Applicability to retailers who enter into certain agreements with residents of this State for referral of customers through Internet links 374.7261
Application and calculation of tax on property purchased for certain purposes related to aircraft and components of aircraft. 374.7273
Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels. 374.7275
Calculation of tax imposed on retail sale of large appliances. 374.7286
Claim of exemption by certain members of Nevada National Guard, their families and relatives of deceased members.
Last Updated

Jun. 24, 2021

§ 374.724’s source at nv​.us