Applicability to retailers whose activities have sufficient nexus with county to satisfy requirements of United States Constitution; construction of certain terms.

NRS 374.724 Applicability to retailers whose activities have sufficient nexus with county to satisfy requirements of United States Constitution; 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)