NRS 374.754 “Marketplace seller” defined.
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/nv/chapter-374-local-school-support-tax/374-754·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 seller who makes retail sales resulting from a referral by a referrer, 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 referrer.