Nev. Rev. Stat. § 372.753 — Applicability to referrers of provisions relating to imposition, collection and remittance of sales and use taxes; regulations; construction of certain terms

NRS  372.753    Applicability to referrers of provisions relating to imposition,
collection and remittance of sales and use taxes; regulations; construction of
certain terms.
1.  The Department may provide by
regulation that, except as otherwise provided in this section, 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
referrer 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 to customers in this State resulting from referrals from a platform of
the referrer are in excess of $100,000; or
(b) There are 200 or more separate retail sales
transactions involving sales to customers in this State resulting from
referrals from a platform of the referrer.
2.  Any regulations adopted by the
Department pursuant to subsection 1 must provide that 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 do not apply to a referrer
described in subsection 1 if the referrer:
(a) Posts a conspicuous notice on each platform
of the referrer that includes all of the following:
(1) A statement that sales and use tax is
due on certain purchases;
(2) A statement that the marketplace
seller from whom the person is purchasing on the platform may or may not
collect and remit sales and use tax on a purchase;
(3) A statement that Nevada requires the
purchaser to pay sales or use tax and file a sales and use tax return if sales
or use tax is not collected at the time of the sale by the marketplace seller;
(4) Information informing the purchaser
that the notice is provided under the requirements of this section; and
(5) Instructions for obtaining additional
information from the Department regarding whether and how to remit sales and
use tax;
(b) The referrer provides a monthly notice to
each marketplace seller to whom the referrer made a referral of a potential
customer located in this State during the previous calendar year, which monthly
notice shall contain all of the following:
(1) A statement that Nevada imposes sales
and use tax on retail sales in this State;
(2) A statement that a marketplace
facilitator or other retailer making retail sales in this State must collect
and remit sales and use tax; and
(3) Instructions for obtaining additional
information from the Department regarding the collection and remittance of
sales and use tax; and
(c) The referrer provides the Department with
periodic reports in an electronic format and in the manner prescribed by the Department,
which reports contain all of the following:
(1) A list of marketplace sellers who
received a notice from the referrer pursuant to paragraph (b);
(2) A list of marketplace sellers that
collect and remit sales and use tax and that list or advertise the marketplace
seller’s products for sale on a platform of the referrer; and
(3) An affidavit signed under penalty of
perjury from an officer of the referrer affirming that the referrer made
reasonable efforts to comply with the applicable sales and use tax notice and
reporting requirements of this subsection.
3.  Any regulations adopted by the
Department pursuant to subsection 1 must provide that 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.
4.  Any regulations adopted by the
Department pursuant to subsection 1 must apply only to referrals by a referrer
and shall not preclude the applicability of other provisions of this chapter to
a person who is a referrer and is also a retailer, a marketplace facilitator or
a marketplace seller.
5.  As used in this section:
(a) “Platform” means an electronic or physical
medium, including, without limitation, an Internet site or catalog, that is
owned, operated or controlled by a referrer.
(b) “Referral” means the transfer through
telephone, Internet link or other means by a referrer of a potential customer
to a retailer or seller who advertises or lists products for sale on a platform
of the referrer.
(c) “Referrer”:
(1) Means a person who does all of the
following:
(I) Contracts or otherwise agrees
with a retailer, seller or marketplace facilitator to list or advertise for
sale a product of the retailer, seller or marketplace facilitator on a
platform, provided such listing or advertisement identifies whether or not the
retailer, seller or marketplace facilitator collects sales and use tax;
(II) Receives a commission, fee or
other consideration from the retailer, seller or marketplace facilitator for
the listing or advertisement;
(III) Provides referrals to a
retailer, seller or marketplace facilitator, or an affiliate of a retailer,
seller or marketplace facilitator; and
(IV) Does not collect money or other
consideration from the customer for the transaction.
(2) Does not include:
(I) A person primarily engaged in
the business of printing or publishing a newspaper; or
(II) A person who does not provide
the retailer’s, seller’s or marketplace facilitator’s shipping terms and who
does not advertise whether a retailer, seller or marketplace facilitator
collects sales or use tax.