Nev. Admin. Code § 372.910 — 372.910

NAC 372.910    Sales tax collection agreement: Authority of Department;
contents. ( NRS
360.090 , 372.725 )
1.  The Department may enter into a sales tax
collection agreement with a direct sales organization.
2.  A sales tax collection agreement must
provide that:
(a) Before a direct sales organization may report
and remit taxes due for the sales made by independent salespersons of tangible
personal property obtained from the direct sales organization, the direct sales
organization will obtain a permit to engage in or conduct business as a seller
pursuant to NRS 372.125 .
(b) Tangible personal property sold to an
independent salesperson for personal use is taxed based on:
(1) The actual sales price paid by the
independent salesperson; or
(2) If the direct sales organization does not
have evidence that the tangible personal property was purchased for personal
use by the independent salesperson, the sales price determined pursuant to
paragraph (c).
(c) Tangible personal property obtained from a
direct sales organization and sold by an independent salesperson at retail is
taxed based on:
(1) The actual sales price paid by the retail
customer; or
(2) If the direct sales organization does not
have evidence as to the actual sales price paid by the retail customer, the
suggested retail price.
(d) The tax due on the sale of tangible personal
property is computed at:
(1) The tax rate in effect at the location of
the sale to the retail customer; or
(2) If the direct sales organization does not
have evidence as to the actual location of the sale to the retail customer, the
tax rate in effect at the location to which the tangible personal property is
shipped or delivered.
(e) The direct sales organization is entitled to
the same deductions, allowances and collection credits to which an independent
salesperson would be entitled if the sales tax collection agreement were not in
effect.
(f) The direct sales organization will make
available to the Department, upon request, such books and records as may be
reasonably required by the Department to conduct an audit of the direct sales
organization.
3.  The Department shall not regard a sales
tax collection agreement as a factor in determining whether or not the direct
sales organization has a nexus with this State for the purpose of imposing any
tax or tax collection obligation except for the sales or use tax collected by
the direct sales organization pursuant to the sales tax collection agreement.
(Added to NAC by Tax Comm’n by R021-05, eff. 10-31-2005)