Nevada § 372.752 - Relief from liability for payment of tax attributable to retail sales facilitated by marketplace facilitator

§ 372.752. Relief from liability for payment of tax attributable to retail sales facilitated by marketplace facilitator

1. In administering the provisions of this chapter, the Department shall not hold

a marketplace facilitator liable for the payment of any tax imposed by this chapter

which is attributable to a retail sale made or facilitated on behalf of a marketplace

seller who is not an affiliate of the marketplace facilitator if: (a) The marketplace facilitator provides proof satisfactory to the Department that

the marketplace facilitator has made a reasonable effort to obtain accurate information

from the marketplace seller about the retail sale; and (b) The failure to collect and remit the correct tax on the retail sale was due to

incorrect information provided to the marketplace facilitator by the marketplace seller. 2. Except as otherwise provided in subsection 3, in administering the provisions of

this chapter, the Department shall not hold a marketplace facilitator liable for the

payment of any tax imposed by this chapter which is attributable to a retail sale

made or facilitated on behalf of a marketplace seller who is not an affiliate of the

marketplace facilitator if the marketplace facilitator provides proof satisfactory

to the Department that: (a) The retail sale was made before January 1, 2021; (b) The retail sale was made through a marketplace of the marketplace facilitator;

and (c) The failure to collect the sales tax or use tax was due to an error other than

an error in sourcing the retail sale. 3. The relief from liability provided pursuant to subsection 2 for the 2019 and 2020

calendar year, respectively, shall not exceed 5 percent of the total sales and use

tax owed for the calendar year on the cumulative gross receipts of the marketplace

facilitator from retail sales made or facilitated by the marketplace facilitator for

one or more marketplace sellers to customers in this State. 4. If a marketplace facilitator is relieved of liability for the collection and remittance

of any amount of the sales tax or use tax pursuant to subsection 1, the marketplace

seller or purchaser, as applicable, is liable for the payment of such uncollected,

unpaid or unremitted tax. 5. To the extent that a marketplace facilitator is relieved of liability for the collection

and remittance of any tax pursuant to subsections 2 and 3, the marketplace seller

for whom the marketplace facilitator made or facilitated the retail sale giving rise

to the tax is also relieved of such liability. 6. Nothing in this section shall be construed to relieve any person of liability for

collecting but failing to remit to the Department any tax imposed by this chapter.