NRS 374.756 – Applicability to marketplace facilitators of provisions regarding imposition, collection and remittance of sales and use taxes; construction of terms.
1. Except as otherwise provided in this section and NRS 374.757, 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 marketplace facilitator during a calendar year in which, or during a calendar year immediately following any […]
NRS 374.757 – Relief from liability for payment of tax attributable to retail sales facilitated by a marketplace facilitator.
1. In administering the provisions of this chapter, the Department shall not hold a marketplace facilitator liable for the payment of any tax imposed by this chapter which is attributable to a retail sale made or facilitated on behalf of a marketplace seller who is not an affiliate of the marketplace facilitator if: (a) The […]
NRS 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 […]
NRS 374.759 – Civil actions; immunity; remedies.
1. Nothing in NRS 374.751 to 374.759, inclusive, shall be construed to create any remedy or private right of action against a marketplace facilitator. 2. A marketplace facilitator that is required to collect taxes imposed by this chapter is immune from civil liability for claims arising from or related to the overpayment of taxes imposed […]
NRS 374.760 – Failure to make return or furnish data.
Any retailer or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the Department, or who renders a false or fraudulent return, shall be fined not more than $500 for each offense. (Added to NRS […]
NRS 374.765 – False or fraudulent return.
Any person required to make, render, sign or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination of an amount due required by law to be made, is guilty of a gross misdemeanor and shall for each offense be fined not less than $300 nor more […]
NRS 374.751 – Definitions.
As used in NRS 374.751 to 374.759, inclusive, unless the context otherwise requires, the words and terms defined in NRS 374.752, 374.753 and 374.754 have the meanings ascribed to them in those sections. (Added to NRS by 2019, 3688)
NRS 374.752 – “Affiliate” defined.
“Affiliate” means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person. For the purposes of this section, control shall be presumed to exist if any person directly or indirectly owns, controls, holds with the power to vote or holds proxies […]
NRS 374.753 – “Marketplace facilitator” defined.
1. “Marketplace facilitator” means a person, including any affiliate of the person, who: (a) Directly or indirectly, does one or more of the following to facilitate a retail sale: (1) Lists, makes available or advertises tangible personal property for sale by a marketplace seller in a marketplace owned, operated or controlled by the person; (2) […]
NRS 374.754 – “Marketplace seller” defined.
“Marketplace seller” means: 1. A seller who makes retail sales through any physical or electronic marketplace owned, operated or controlled by a marketplace facilitator, even if such seller would not have been required to collect and remit the sales tax or use tax had the sale not been made through such marketplace; or 2. A […]