Section 372.856 - Factors for determining whether activities of retailer have sufficient nexus with this State1. For the purpose of determining whether the activities of a retailer located outside this State have a sufficient nexus with this State to satisfy the requirements of the United States Constitution, the activities of a retailer are presumed to have a sufficient nexus with this State if the retailer is making a sale of tangible personal property, whether at retail or for storage, use or other consumption in this State, and the retailer:(a) Is part of a controlled group of corporations that has a component member with physical presence in this State and the activities performed in this State by the component member are: (1) Listed in paragraph (b) of subsection 1 of NRS 372.7243 or paragraph (b) of subsection 1 of NRS 374.7243; or(2) Significantly associated with the retailer's ability to establish or maintain a market in this State for the retailer's products or services; or(b) Enters into an agreement with a resident of this State under which the resident, for a commission or other consideration based upon the sale of tangible personal property by the retailer, directly or indirectly refers potential customers to the retailer, and the cumulative gross receipts from sales by the retailer to customers in this State who are referred to the retailer by all residents with such an agreement with the retailer is in excess of $10,000 during the preceding four quarterly periods ending on the last day of March, June, September and December.2. If a retailer is unable to determine which sales to customers in this State were the result of an agreement with a resident of this State as described in paragraph (b) of subsection 1, all gross receipts from sales by the retailer to customers in this State will be considered for purposes of establishing the presumption that the activities of a retailer have a sufficient nexus with this State.3. If the activities of a retailer located outside this State are presumed to have a sufficient nexus with this State, the retailer shall:(a) Impose, collect or remit the sales or use tax pursuant to NRS 372.7243, 372.7247, 374.7243 or 374.7247; and(b) Register with the Department pursuant to NRS 360B.200 before, or at the time of, making the sale.4. As used in this section, "commission or other consideration based upon the sale of tangible personal property" includes, without limitation, an agreement to pay an amount of money based on the level of sales completed, cost per mille advertising, the payment of a flat fee in exchange for a referral, the payment of a fixed price in exchange for providing a referral link, or any other item of value given in exchange for a referral.Nev. Admin. Code § 372.856
Added to NAC by Tax Comm'n by R137-15A, eff. 11/2/2016NRS 360.090, 372.725, 374.725