Nevada § 372.724 Applicability to certain retailers; construction of certain terms

Nevada Statutes

§ 372.724 — Applicability to certain retailers; construction of certain terms

Nevada § 372.724

Title 32REVENUE AND TAXATION

Ch. 372Sales

ADMINISTRATION

This text of Nevada § 372.724 (Applicability to certain retailers; construction of certain terms) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 372.724 (2026).

Text

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 this State 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 this State 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 this State” in accordance with the provisions of subsection 1.

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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 this State 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 this State 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 this State” in accordance with the provisions of subsection 1.