Nev. Rev. Stat. § 372.7247 — Applicability to retailers that enter into certain agreements with residents of this State for the referral of customers through Internet links; construction of certain terms

NRS  372.7247    Applicability to retailers that enter into certain agreements
with residents of this State for the referral of customers through Internet
links; construction of certain terms.
1.  Except as otherwise provided in this
section, it is presumed that the provisions of this chapter relating to:
(a) The imposition, collection and remittance of
the sales tax; and
(b) The collection and remittance of the use tax,
Ê apply to
every retailer who enters into an agreement with a resident of this State under
which the resident, for a commission or other consideration based upon the sale
of tangible personal property by the retailer, directly or indirectly refers
potential customers, whether by a link on an Internet website or otherwise, to
the retailer, if the cumulative gross receipts from sales by the retailer to
customers in this State who are referred to the retailer by all residents with
this type of an agreement with the retailer is in excess of $10,000 during the
preceding four quarterly periods ending on the last day of March, June,
September and December.
2.  A retailer may rebut the presumption
set forth in subsection 1 by providing proof satisfactory to the Department
that each resident with whom the 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. Such proof may consist of the
sworn written statements of each resident with whom the retailer has an
agreement stating that the resident did not engage in any solicitation 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, if the
statements were obtained from each resident and provided to the Department in
good faith.
3.  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 this section.