Nev. Admin. Code § 372.912 — 372.912

NAC 372.912    Sales tax collection agreement: Termination. ( NRS 360.090 , 372.725 )
1.  If a direct sales organization does not
comply with the terms of a sales tax collection agreement, the Department may
terminate the sales tax collection agreement.
2.  Before terminating a sales tax collection
agreement pursuant to subsection 1, the Department shall send to the direct
sales organization a notice of the proposed decision to terminate the sales tax
collection agreement in the manner described in NRS 360.350 .
3.  A direct sales organization may petition
the determination to terminate a sales tax collection agreement in the manner
described in NRS 360.360 . Any
hearing and subsequent appeal to the Commission must be conducted in accordance
with the provisions of NRS 360.300
to 360.400 , inclusive.
4.  Until a sales tax collection agreement is
finally terminated pursuant to this section, the direct sales organization
shall continue to comply with the terms of the sales tax collection agreement
and continue to report and remit the tax on the tangible personal property that
is the subject of the sales tax collection agreement. If the direct sales
organization does not comply with the terms of the sales tax collection
agreement or fails to continue to report and remit the tax on the tangible
personal property that is the subject of the sales tax collection agreement,
the Department may assess a deficiency determination pursuant to NRS 360.300 against an independent
salesperson who sold, stored, used or otherwise consumed tangible personal
property that is the subject of the sales tax collection agreement.
(Added to NAC by Tax Comm’n by R021-05, eff. 10-31-2005)
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