Nev. Admin. Code § 372.908 — 372.908

NAC 372.908    Sales of tangible personal property by independent salesperson. ( NRS 360.090 , 372.725 )    Except
as otherwise provided in NAC 372.910 , an
independent salesperson who sells tangible personal property obtained from a
direct sales organization to a customer at retail:
1.  Is considered a retailer with respect to
such sales and the gross receipts from those sales are subject to the sales
tax.
2.  Shall obtain a permit to engage in or
conduct business as a seller pursuant to NRS 372.125 .
3.  Shall obtain a state business
registration to conduct business in this State pursuant to NRS 76.100 .
(Added to NAC by Tax Comm’n by R021-05, eff. 10-31-2005)