Nevada § 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

§ 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.