Nev. Admin. Code § 372.846 — 372.846

NAC 372.846    Purpose of sections is to reduce disparate impact of
responsibility to collect taxes. ( NRS
360.090 , 372.724 , 372.725 ,
374.724 ,
374.725 )    The
purpose of NAC 372.841 to 372.856 , inclusive, is to reduce the
disparate impact of the responsibility to collect taxes on retailers located in
this State and remote retailers located outside this State who utilize
residents of this State and businesses with a physical presence in this State
to establish presence in this State by proxy or who avail themselves of the
substantial privilege of carrying on business in this State.
(Added to NAC by Tax Comm’n by R137-15, eff. 11-2-2016;
A by R189-18, 9-27-2018)