Nev. Rev. Stat. § 374.753 — “Marketplace facilitator” defined

1.  “Marketplace facilitator” means a
person, including any affiliate of the person, who:
(a) Directly or indirectly, does one or more of
the following to facilitate a retail sale:
(1) Lists, makes available or advertises
tangible personal property for sale by a marketplace seller in a marketplace
owned, operated or controlled by the person;
(2) Facilitates the sale of a marketplace
seller’s product through a marketplace by transmitting or otherwise
communicating an offer or acceptance of a retail sale of tangible personal
property between a marketplace seller and a purchaser in a forum including a
shop, store, booth, catalog, internet site or similar forum;
(3) Owns, rents, licenses, makes available
or operates any electronic or physical infrastructure or any property, process,
method, copyright, trademark or patent that connects marketplace sellers to
purchasers for the purpose of making retail sales of tangible personal
property;
(4) Provides a marketplace for making
retail sales of tangible personal property, or otherwise facilitates retail
sales of tangible personal property, regardless of ownership or control of the
tangible personal property that is the subject of the retail sale;
(5) Provides software development or
research and development activities related to any activity described in this
subsection, if such software development or research and development activities
are directly related to the physical or electronic marketplace provided by a
marketplace provider;
(6) Provides or offers fulfillment or
storage services for a marketplace seller;
(7) Sets prices for the sale of tangible
personal property by a marketplace seller;
(8) Provides or offers customer service to
a marketplace seller or the customers of a marketplace seller, or accepts or
assists with taking orders, returns or exchanges of tangible personal property
sold by a marketplace seller; or
(9) Brands or otherwise identifies sales
as those of the marketplace facilitator; and
(b) Directly or indirectly, does one or more of
the following to facilitate a retail sale:
(1) Collects the sales price or purchase
price of a retail sale of tangible personal property;
(2) Provides payment processing services
for a retail sale of tangible personal property;
(3) Charges, collects or otherwise
receives selling fees, listing fees, referral fees, closing fees, fees for
inserting or making available tangible personal property on a marketplace or
other consideration from the facilitation of a retail sale of tangible personal
property, regardless of ownership or control of the tangible personal property
that is the subject of the retail sale;
(4) Through terms and conditions,
agreements or arrangements with a third party, collects payment in connection
with a retail sale of tangible personal property from a purchaser and transmits
that payment to the marketplace seller, regardless of whether the person
collecting and transmitting such payment receives compensation or other
consideration in exchange for the service; or
(5) Provides a virtual currency that
purchasers are allowed or required to use to purchase tangible personal
property.
2.  The term does not include:
(a) A person who provides Internet advertising
services, including, without limitation, the listing of products for sale, if
the person does not directly or indirectly or through an affiliate:
(1) Transmit or otherwise communicate an
offer or acceptance of a retail sale of tangible personal property between a
marketplace seller and a purchaser; and
(2) Do one or more of the activities
listed in paragraph (b) of subsection 1.
(b) A person who arranges, books or otherwise
facilitates, for a commission, fee or other consideration, vacation or travel
packages or rental car or other travel reservations or accommodations through a
marketplace owned, operated or controlled by the person. The exclusion set
forth in this paragraph applies only with respect to the arranging, booking or
facilitation, for a commission, fee or other consideration, of the lease or
rental of a passenger car, as defined in NRS
482.087 .