Nev. Rev. Stat. § 374.754 — “Marketplace seller” defined

“Marketplace
seller” means:
1.  A seller who makes retail sales through
any physical or electronic marketplace owned, operated or controlled by a
marketplace facilitator, even if such seller would not have been required to
collect and remit the sales tax or use tax had the sale not been made through
such marketplace; or
2.  A seller who makes retail sales
resulting from a referral by a referrer, even if such seller would not have
been required to collect and remit the sales tax or use tax had the sale not
been made through such referrer.