Statute 374 724

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)