Nevada § 374.754 “Marketplace seller” defined

Nevada Statutes

§ 374.754 — “Marketplace seller” defined

Nevada § 374.754

Title 32REVENUE AND TAXATION

Ch. 374Local

MARKETPLACE FACILITATORS; REFERRERS

This text of Nevada § 374.754 (“Marketplace seller” defined) 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. § 374.754 (2026).

Text

“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.

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“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.