Nev. Admin. Code § 372.848 — 372.848

NAC 372.848    Presumption of applicability to retailer that is part of
controlled group of entities that has a component member in this State:
Rebuttal of presumption; written certification by each component member;
retention of certifications by retailer. ( NRS
360.090 , 372.725 , 374.725 )
1.  For the purpose of rebutting the
presumption set forth in subsection 1 of NRS 372.7243 and subsection 1 of NRS 374.7243 and, pursuant to
subsection 2 of NRS 372.7243 and
subsection 2 of NRS 374.7243 ,
providing proof satisfactory to the Department that, during the calendar year
in question, the activities of a component member with physical presence in
this State are not significantly associated with a retailer’s ability to
establish or maintain a market in this State for the retailer’s products or
services, a retailer may provide to the Department a written certification
obtained from each component member if the written certification is obtained
from the component member and provided to the Department in good faith.
2.  The written certification described in
subsection 1:
(a) May be submitted in paper or electronic form;
(b) Must contain a statement that the activities of
the component member were not significantly associated with the retailer’s
ability to establish or maintain a market in this State for the retailer’s
products or services;
(c) Must be signed, either manually or
electronically, as applicable, by the component member or, if the component
member is an organization, by a person who has the authority to execute binding
contracts on behalf of the organization; and
(d) Must include the name and address of the
component member and, if the component member is an organization, the name and
address of the person signing the certification.
3.  A retailer shall retain physical or
electronic copies of all written certifications obtained from a component member
and make such copies available to the Department upon request.
(Added to NAC by Tax Comm’n by R137-15, eff. 11-2-2016)