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Clarifying Nevada Nexus Law


 Nevada seeks to clarify new nexus law.

Affiliate and click-through nexus provisions took effect in Nevada in July and October 2015. Now a regulation has been proposed that would fill in gaps missing from the earlier legislation (AB 380).

The proposed regulation seeks to “reduce the disparate impact of tax collection responsibility between brick-and-mortar retailers with a physical presence in this State, and online retailers who utilize residents of this State and domestic commercial entities to establish a presence by proxy.” It would amend Nevada sales and use tax law by clarifying the following:

  • The definitions of “advertisement” and “solicit and solicitation,” “refer and referral”
  • The collection of use tax by out-of-state retailers
  • Rebutting the presumption of nexus (controlled group)
  • Rebutting the presumption of nexus (click-through)

The Nevada Tax Commission strives to fairly apportion the tax burden among all retailers “availing themselves of the markets in this State” by not discriminating against interstate commerce and by ensuring that “the activities considered establish a substantial nexus with this State.” Read the proposed regulation: LBC File No. R137-15.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
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.