2011 Nevada Revised Statutes
Chapter 374 - Local School Support Tax
NRS 374.724 - Applicability to certain retailers; construction of certain terms.
1. The provisions of this chapter relating to:
(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.
(Added to NRS by 2011, 2758)
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