Nev. Admin. Code § 372.844 — 372.844

NAC 372.844    “Activity that is significantly associated with a retailer’s
ability to establish or maintain a market in this State for the retailer’s
products or services” interpreted. ( NRS
360.090 , 372.725 , 374.725 )    For the
purpose of NAC 372.841 to 372.856 , inclusive, the Commission
interprets an “activity that is significantly associated with a retailer’s
ability to establish or maintain a market in this State for the retailer’s
products or services” to mean any activity in this State that is necessary for
the establishment or maintenance of the retailer’s market for sales of tangible
personal property and the protection of the retailer’s interests in this State.
Such an activity includes, without limitation:
1.  Soliciting sales of goods in this State.
2.  Installing, assembling or repairing goods
in this State.
3.  Constructing, installing, repairing or
maintaining real property or tangible personal property in this State.
4.  Delivering products into this State other
than by mail or common carrier.
5.  Having an exhibit at a trade show to
maintain or establish a market for products in this State. This subsection must
not be construed to include merely attending a trade show.
6.  Selling products online and having a
brick and mortar store in this State that accepts returns of such online sales.
7.  Performing activities designed to
establish or maintain customer relationships, including, without limitation:
(a) Meeting with customers in this State to gather
or provide product or marketing information, evaluate customer needs or
generate goodwill; or
(b) Being available to provide services associated
with a product sold, including, without limitation, warranty repairs,
installation assistance or guidance, and training on the use of a product, if
the availability of any such service is referenced in the retailer’s marketing
materials, communications or other information accessible to customers.
(Added to NAC by Tax Comm’n by R137-15, eff. 11-2-2016)