Nev. Admin. Code § 372.180 — 372.180

NAC 372.180    Concessionaires; organizers or promoters of infrequent sales. ( NRS 360.090 , 372.725 )
1.  A retailer is liable for the payment of
the tax measured by the receipts from all retail sales made by the operation of
a concession in his or her place of business unless the concessionaire has a
valid seller’s permit from the Department.
2.  If the retailer fails to make a return
and remit the amount of tax due for the operation of the concession, the
concessionaire must secure a permit and file a return together with the
remittance of the amount of tax which is due.
3.  Organizers or promoters of concession
sales on an irregular basis, such as conventions, flea markets and sales of a
seasonal character, who are registered sellers and are therefore liable for the
tax on all concession sales, may provide simplified sales and use tax returns
to their concessionaires, collect the taxes due at the termination of the sale
and remit the total tax due on a single return to the Department. Any person
desiring to use the simplified sales and use tax returns for concessionaires
must secure the approval of the Department at least 10 days in advance of the
sale. Any retailer, organizer or promoter desiring the assistance of the
Department to determine questions of possible tax liability must contact the
Department at least 30 days before the date of the planned sale.
[Tax Comm’n, Combined Sales and Use Tax Ruling No. 75,
eff. 9-7-73]