Section 372.180 - Concessionaires; organizers or promoters of infrequent sales1. A retailer is liable for the payment of the tax measured by the receipts from all retail sales made by the operation of a concession in his or her place of business unless the concessionaire has a valid seller's permit from the Department.2. If the retailer fails to make a return and remit the amount of tax due for the operation of the concession, the concessionaire must secure a permit and file a return together with the remittance of the amount of tax which is due.3. Organizers or promoters of concession sales on an irregular basis, such as conventions, flea markets and sales of a seasonal character, who are registered sellers and are therefore liable for the tax on all concession sales, may provide simplified sales and use tax returns to their concessionaires, collect the taxes due at the termination of the sale and remit the total tax due on a single return to the Department. Any person desiring to use the simplified sales and use tax returns for concessionaires must secure the approval of the Department at least 10 days in advance of the sale. Any retailer, organizer or promoter desiring the assistance of the Department to determine questions of possible tax liability must contact the Department at least 30 days before the date of the planned sale.Nev. Admin. Code § 372.180
Tax Comm'n, Combined Sales and Use Tax Ruling No. 75, eff. 9-7-73