Nev. Rev. Stat. § 372.733 — Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State

NRS  372.733    Certain broadcasters, printers, advertising firms, distributors
and publishers deemed agents and retailers maintaining place of business in
this State.
1.  Notwithstanding any other provision of
law, any broadcaster, printer, outdoor advertising firm, advertising
distributor or publisher which broadcasts, publishes, displays or distributes
paid commercial advertising in this State which is intended to be disseminated
primarily to persons located in this State and is only secondarily disseminated
to bordering jurisdictions, including advertising appearing exclusively in a
Nevada edition or section of a national publication, must be regarded, for the
purposes set forth in subsection 2 only, as the agent of the person or entity
placing the advertisement, and as a retailer maintaining a place of business in
this State.
2.  The agency created by this section is
solely for the purpose of the proper administration of this chapter, to prevent
evasion of the use tax and the duty to collect the use tax, and to provide a
presence in Nevada for the collection of the use tax by and from advertisers
and sellers who do not otherwise maintain a place of business in this State.
The agent has no responsibility to report, or liability to pay, any tax imposed
under this chapter and is not restricted by the provisions of this chapter from
accepting advertisements from advertisers or sellers who do not otherwise
maintain a place of business in this State.