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Nevada Click-Through Nexus Law Enacted


 Expanded in Nevada, effective July and October 2015.

Existing nexus laws in Colorado and New York were the basis of the enactment of Nevada AB 380, which creates new affiliate nexus and remote seller click-through nexus provisions. The new law should make it more difficult for Nevadans to avoid paying sales tax when purchasing taxable goods online.

Effective July 1, 2015, there is a rebuttable presumption that a retailer is required to impose, collect and remit Nevada sales and use taxes if all of the following are true:

  • The retailer is part of a controlled group of business entities that has a component member with a physical presence in Nevada.
  • Such a component member engages in certain activities (delineated in the bill) in Nevada relating to the ability of the retailer to make retail sales to Nevada residents.
  • The component member conducts any other activities in this State that are significantly associated with the retailer’s ability to establish and maintain a market in this State for the retailer’s products or services.

Effective October 1, 2015, there is a rebuttable presumption that a retailer must impose, collect and remit Nevada sales and use tax if both of the following are true:

  • The retailer enters into an agreement with a resident of Nevada under which the resident receives consideration for referring potential customers to the retailer (“whether by a link on an Internet website or otherwise”).
  • The cumulative gross receipts from sales by the retailer to customers in Nevada through any such referrals exceeds $10,000 during the preceding four quarterly periods ending on the last day of March, June, September and December.

For more specifics, please see AB 380.

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.