Nev. Rev. Stat. § 372.752 — Relief from liability for payment of tax attributable to retail sales facilitated by marketplace facilitator

NRS  372.752    Relief from liability for payment of tax attributable to retail
sales facilitated by marketplace facilitator.
1.  In administering the provisions of this
chapter, the Department shall not hold a marketplace facilitator liable for the
payment of any tax imposed by this chapter which is attributable to a retail
sale made or facilitated on behalf of a marketplace seller who is not an
affiliate of the marketplace facilitator if:
(a) The marketplace facilitator provides proof
satisfactory to the Department that the marketplace facilitator has made a
reasonable effort to obtain accurate information from the marketplace seller
about the retail sale; and
(b) The failure to collect and remit the correct
tax on the retail sale was due to incorrect information provided to the
marketplace facilitator by the marketplace seller.
2.  Except as otherwise provided in
subsection 3, in administering the provisions of this chapter, the Department
shall not hold a marketplace facilitator liable for the payment of any tax
imposed by this chapter which is attributable to a retail sale made or
facilitated on behalf of a marketplace seller who is not an affiliate of the
marketplace facilitator if the marketplace facilitator provides proof
satisfactory to the Department that:
(a) The retail sale was made before January 1,
2021;
(b) The retail sale was made through a
marketplace of the marketplace facilitator; and
(c) The failure to collect the sales tax or use
tax was due to an error other than an error in sourcing the retail sale.
3.  The relief from liability provided
pursuant to subsection 2 for the 2019 and 2020 calendar year, respectively,
shall not exceed 5 percent of the total sales and use tax owed for the calendar
year on the cumulative gross receipts of the marketplace facilitator from
retail sales made or facilitated by the marketplace facilitator for one or more
marketplace sellers to customers in this State.
4.  If a marketplace facilitator is
relieved of liability for the collection and remittance of any amount of the
sales tax or use tax pursuant to subsection 1, the marketplace seller or
purchaser, as applicable, is liable for the payment of such uncollected, unpaid
or unremitted tax.
5.  To the extent that a marketplace
facilitator is relieved of liability for the collection and remittance of any
tax pursuant to subsections 2 and 3, the marketplace seller for whom the
marketplace facilitator made or facilitated the retail sale giving rise to the
tax is also relieved of such liability.
6.  Nothing in this section shall be
construed to relieve any person of liability for collecting but failing to
remit to the Department any tax imposed by this chapter.