Nevada Revised Statutes 374.724 – Applicability to retailers whose activities have sufficient nexus with county to satisfy requirements of United States Constitution; construction of certain terms
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1. The provisions of this chapter relating to:
Terms Used In Nevada Revised Statutes 374.724
- county: includes Carson City. See Nevada Revised Statutes 0.033
(a) The imposition, collection and remittance of the sales tax apply to every retailer whose activities have a sufficient nexus with a county to satisfy the requirements of the United States Constitution.
(b) The collection and remittance of the use tax apply to every retailer whose activities have a sufficient nexus with a county to satisfy the requirements of the United States Constitution.
2. In administering the provisions of this chapter, the Department shall construe the terms ‘seller,’ ‘retailer’ and ‘retailer maintaining a place of business in a county’ in accordance with the provisions of subsection 1.