Nev. Rev. Stat. § 374.724 — Applicability to retailers whose activities have sufficient nexus with county to satisfy requirements of United States Constitution; construction of certain terms

NRS  374.724    Applicability to retailers whose activities have sufficient
nexus with county to satisfy requirements of United States Constitution;
construction of certain terms.
1.  The provisions of this chapter relating
to:
(a) The imposition, collection and remittance of
the sales tax apply to every retailer whose activities have a sufficient nexus
with a county to satisfy the requirements of the United States Constitution.
(b) The collection and remittance of the use tax
apply to every retailer whose activities have a sufficient nexus with a county
to satisfy the requirements of the United States Constitution.
2.  In administering the provisions of this
chapter, the Department shall construe the terms “seller,” “retailer” and
“retailer maintaining a place of business in a county” in accordance with the
provisions of subsection 1.