Nev. Rev. Stat. § 372.751 — Applicability to marketplace facilitators of provisions regarding imposition, collection and remittance of sales and use taxes; construction of certain terms

NRS  372.751    Applicability to marketplace facilitators of provisions
regarding imposition, collection and remittance of sales and use taxes;
construction of certain terms.
1.  Except as otherwise provided in this
section and NRS 372.752 , the provisions
of this chapter relating to the imposition, collection and remittance of the
sales tax, and the collection and remittance of the use tax, apply to a
marketplace facilitator during a calendar year in which or during a calendar
year immediately following any calendar year in which:
(a) The cumulative gross receipts from retail
sales made or facilitated by the marketplace facilitator on its own behalf or
for one or more marketplace sellers to customers in this State exceed $100,000;
or
(b) The marketplace facilitator makes or
facilitates 200 or more separate retail sales transactions on his or her own
behalf or for one or more marketplace sellers to customers in this State.
2.  The provisions of this chapter relating
to the imposition, collection and remittance of sales tax and the collection
and remittance of use tax do not apply to a marketplace facilitator described
in subsection 1 if:
(a) The marketplace facilitator and the
marketplace seller have entered into a written agreement whereby the
marketplace seller assumes responsibility for the collection and remittance of
the sales tax, and the collection and remittance of the use tax, for retail
sales made by the marketplace seller through the marketplace facilitator; and
(b) The marketplace seller has obtained a permit
pursuant to NRS 360.5971 or registered
pursuant to NRS 360B.200 .
Ê Upon request
of the Department, a marketplace facilitator shall provide to the Department a
report containing the name of each marketplace seller with whom the marketplace
facilitator has entered into an agreement pursuant to this subsection and such
other information as the Department determines is necessary to ensure that each
marketplace seller with whom the marketplace facilitator has entered into an
agreement pursuant to this subsection has obtained a permit pursuant to NRS 360.5971 or registered pursuant to NRS 360B.200 .
3.  Except as otherwise provided in this
section and NRS 372.752 , the provisions
of subsection 1 apply regardless of whether:
(a) The marketplace seller for whom a marketplace
facilitator makes or facilitates a retail sale would not have been required to
collect and remit the sales tax or the use tax had the retail sale not been
facilitated by the marketplace facilitator;
(b) The marketplace seller for whom a marketplace
facilitator makes or facilitates a retail sale was required to register with
the Department pursuant to NRS 360B.200
or obtain a permit pursuant to NRS 360.5971 ;
or
(c) The amount of the sales price of a retail
sale will ultimately accrue to or benefit the marketplace facilitator, the
marketplace seller or any other person.
4.  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.