Nev. Rev. Stat. § 372.724 — Applicability to certain retailers; construction of certain terms

NRS  372.724    Applicability to certain retailers; construction of certain
terms.
1.  The provisions of this chapter relating
to:
(a) The imposition, collection and remittance of
the sales tax apply to every retailer whose activities have a sufficient nexus
with this State to satisfy the requirements of the United States Constitution.
(b) The collection and remittance of the use tax
apply to every retailer whose activities have a sufficient nexus with this
State to satisfy the requirements of the United States Constitution.
2.  In administering the provisions of this
chapter, the Department shall construe the terms “seller,” “retailer” and
“retailer maintaining a place of business in this State” in accordance with the
provisions of subsection 1.