Nev. Rev. Stat. § 374.7243 — Applicability to retailer that is part of controlled group of entities with certain affiliates having physical presence in this State; construction of certain terms

NRS  374.7243    Applicability to retailer that is part of controlled group of
entities with certain affiliates having physical presence in this State;
construction of certain terms.
1.  Except as otherwise provided in this
section, it is presumed 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, apply to a retailer if:
(a) The retailer is part of a controlled group of
corporations that has a component member, other than a common carrier acting in
its capacity as such, that has physical presence in this State; and
(b) The component member with physical presence
in this State:
(1) Sells a similar line of products or
services as the retailer and does so under a business name that is the same or
similar to that of the retailer;
(2) Maintains an office, distribution
facility, warehouse or storage place or similar place of business in this State
to facilitate the delivery of tangible personal property sold by the retailer
to the retailer’s customers;
(3) Uses trademarks, service marks or
trade names in this State that are the same or substantially similar to those
used by the retailer;
(4) Delivers, installs, assembles or
performs maintenance services for the retailer’s customers within this State;
(5) Facilitates the retailer’s delivery of
tangible personal property to customers in this State by allowing the
retailer’s customers to pick up tangible personal property sold by the retailer
at an office, distribution facility, warehouse, storage place or similar place
of business maintained by the component member in this State; or
(6) Conducts any other activities in this
State that are significantly associated with the retailer’s ability to
establish and maintain a market in this State for the retailer’s products or
services.
2.  A retailer may rebut the presumption
set forth in subsection 1 by providing proof satisfactory to the Department
that, during the calendar year in question, the activities of the component
member with physical presence in this State are not significantly associated
with the retailer’s ability to establish or maintain a market in this State for
the retailer’s products or services.
3.  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.  As used in this section:
(a) “Component member” has the meaning ascribed
to it in section 1563(b) of the Internal Revenue Code, 26 U.S.C. § 1563(b), and
includes any entity that, notwithstanding its form of organization, bears the
same ownership relationship to the retailer as a corporation that would qualify
as a component member of the same controlled group of corporations as the
retailer.
(b) “Controlled group of corporations” has the
meaning ascribed to it in section 1563(a) of the Internal Revenue Code, 26
U.S.C. § 1563(a), and includes any entity that, notwithstanding its form of
organization, bears the same ownership relationship to the retailer as a
corporation that would qualify as a component member of the same controlled
group of corporations as the retailer.