Nev. Admin. Code § 372.851 — 372.851

NAC 372.851    Presumption of applicability to retailers that enter into
agreements with residents of this State for referral of customers through
Internet links: Rebuttal of presumption; written certification by each
resident; 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 372.7247 and subsection 1 of NRS 374.7247 and, pursuant to
subsection 2 of NRS 372.7247 and
subsection 2 of NRS 374.7247 ,
providing proof satisfactory to the Department that each resident with whom a
retailer has an agreement did not engage in any activity in this State that was
significantly associated with the retailer’s ability to establish or maintain a
market in this State for the retailer’s products or services during the
preceding four quarterly periods ending on the last day of March, June,
September and December, a retailer may:
(a) Provide to the Department a written
certification obtained from each resident, on a form provided by the
Department, if the written certification is obtained from the resident and
provided to the Department in good faith; or
(b) Show that the agreement between the retailer
and each resident prohibits the resident from engaging in any solicitation
activities in this State that refer potential customers to the retailer and, if
the resident is an organization, requires the organization to maintain on its
Internet website information alerting its members to the prohibition.
2.  The written certification described in
paragraph (a) of subsection 1:
(a) May be in paper or electronic form;
(b) Must contain a statement that the resident did
not engage in any solicitation activities in this State on behalf of the
retailer during the preceding four quarterly periods ending on the last day of
March, June, September and December and, if the resident is an organization, a
statement certifying that the organization’s Internet website includes
information alerting its members to the prohibition against engaging in
solicitation activities in this State that refer potential customers to the
retailer;
(c) Must be signed, either manually or
electronically, as applicable, by the resident or, if the resident 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
resident and, if the resident 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 resident and
make such copies available to the Department upon request.
4.  As used in this section:
(a) “Advertisement” means any announcement of goods
for sale through the use of purchased space or time in print or electronic
media for the purpose of communicating information to the general public. The
term includes online advertising generated as the result of a generic
algorithmic function that is anonymous and passive in nature, including,
without limitation, advertisements associated with Internet search engines,
banner advertisements, click-through advertisements, cost-per-action
advertisements and links to a retailer’s website.
(b) “Solicitation activities” means direct or
indirect communication with a specific person in this State in a manner that is
intended to incite the person to purchase tangible personal property from a
specific retailer and establish or maintain a market in this State for the
products or services offered by the retailer. The term includes, without
limitation, distributing flyers, coupons, newsletters or other printed
promotional materials or the electronic equivalents thereof, initiating
telephone calls and sending emails. The term does not include an advertisement.
(Added to NAC by Tax Comm’n by R137-15, eff. 11-2-2016)