NRS 374.738
Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State.

1.

Notwithstanding any other provision of law, any broadcaster, printer, outdoor advertising firm, advertising distributor or publisher which broadcasts, publishes, displays or distributes paid commercial advertising in a county which is intended to be disseminated primarily to persons located in this State and is only secondarily disseminated to bordering jurisdictions, including advertising appearing exclusively in the Nevada edition or section of a national publication, must be regarded, for the purposes set forth in subsection 2 only, as the agent of the person or entity placing the advertisement, and as a retailer maintaining a place of business in the county.

2.

The agency created by this section is solely for the purpose of the proper administration of this chapter, to prevent evasion of the use tax and the duty to collect the use tax, and to provide a presence in the county for the collection of the use tax by and from advertisers and sellers who do not otherwise maintain a place of business in the county. The agent has no responsibility to report, or liability to pay, any tax imposed under this chapter and is not restricted by the provisions of this chapter from accepting advertisements from out-of-state advertisers or sellers who do not otherwise maintain a place of business in the county.

Source: Section 374.738 — Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State., https://www.­leg.­state.­nv.­us/NRS/NRS-374.­html#NRS374Sec738.

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

Feb. 5, 2021

§ 374.738’s source at nv​.us