Nevada § 374.758 - Applicability to referrers of provisions relating to imposition, collection and remittance of sales and use taxes; regulations; construction of certain terms

§ 374.758. Applicability to referrers of provisions relating to imposition, collection and remittance of sales and use taxes; regulations; construction of certain terms

1. The Department may provide by regulation that, except as otherwise provided in

this section, 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 referrer during a calendar year in which, or during a calendar year immediately

following any calendar year in which: (a) The cumulative gross receipts from retail sales to customers in this State resulting

from referrals from a platform of the referrer are in excess of $100,000; or (b) There are 200 or more separate retail sales transactions involving sales to customers

in this State resulting from referrals from a platform of the referrer. 2. Any regulation adopted by the Department pursuant to subsection 1 must provide

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 do not apply to

a referrer described in subsection 1 if the referrer: (a) Posts a conspicuous notice on each platform of the referrer that includes all

of the following: (1) A statement that sales and use tax is due on certain purchases; (2) A statement that the marketplace seller from whom the person is purchasing on

the platform may or may not collect and remit sales and use tax on a purchase; (3) A statement that Nevada requires the purchaser to pay sales or use tax and file

a sales and use tax return if sales or use tax is not collected at the time of the

sale by the marketplace seller; (4) Information informing the purchaser that the notice is provided under the requirements

of this section; and (5) Instructions for obtaining additional information from the Department regarding

whether and how to remit sales and use tax; (b) The referrer provides a monthly notice to each marketplace seller to whom the

referrer made a referral of a potential customer located in this State during the

previous calendar year, which monthly notice shall contain all of the following: (1) A statement that Nevada imposes sales and use tax on retail sales in this State; (2) A statement that a marketplace facilitator or other retailer making retail sales

in this State must collect and remit sales and use tax; and (3) Instructions for obtaining additional information from the Department regarding

the collection and remittance of sales and use tax; and (c) The referrer provides the Department with periodic reports in an electronic format

and in the manner prescribed by the Department, which reports contain all of the following: (1) A list of marketplace sellers who received a notice from the referrer pursuant

to paragraph (b); (2) A list of marketplace sellers that collect and remit sales and use tax and that

list or advertise the marketplace seller's products for sale on a platform of the

referrer; and (3) An affidavit signed under penalty of perjury from an officer of the referrer affirming

that the referrer made reasonable efforts to comply with the applicable sales and

use tax notice and reporting requirements of this subsection. 3. Any regulations adopted by the Department pursuant to subsection 1 must provide

that 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. Any regulations adopted by the Department pursuant to subsection 1 must apply only

to referrals by a referrer and shall not preclude the applicability of other provisions

of this chapter to a person who is a referrer and is also a retailer, a marketplace

facilitator or a marketplace seller. 5. As used in this section: (a) “ Platform ” means an electronic or physical medium, including, without limitation, an Internet

site or catalog, that is owned, operated or controlled by a referrer. (b) “ Referral ” means the transfer through telephone, Internet link or other means by a referrer

of a potential customer to a retailer or seller who advertises or lists products for

sale on a platform of the referrer. (c) “ Referrer ”: (1) Means a person who does all of the following: (I) Contracts or otherwise agrees with a retailer, seller or marketplace facilitator

to list or advertise for sale a product of the retailer, seller or marketplace facilitator

on a platform, provided such listing or advertisement identifies whether or not the

retailer, seller or marketplace facilitator collects sales and use tax; (II) Receives a commission, fee or other consideration from the retailer, seller or

marketplace facilitator for the listing or advertisement; (III) Provides referrals to a retailer, seller or marketplace facilitator, or an affiliate

of a retailer, seller or marketplace facilitator; and (IV) Does not collect money or other consideration from the customer for the transaction. (2) Does not include: (I) A person primarily engaged in the business of printing or publishing a newspaper;

or (II) A person who does not provide the retailer's, seller's or marketplace facilitator's

shipping terms and who does not advertise whether a retailer, seller or marketplace

facilitator collects sales or use tax.