Nevada Administrative Code
Chapter 372 - Sales and Use Taxes
DIRECT SALES ORGANIZATIONS
Section 372.908 - Sales of tangible personal property by independent salesperson
Universal Citation: NV Admin Code 372.908
Current through February 27, 2024
Except as otherwise provided in NAC 372.910, an independent salesperson who sells tangible personal property obtained from a direct sales organization to a customer at retail:
1. Is considered a retailer with respect to such sales and the gross receipts from those sales are subject to the sales tax.
2. Shall obtain a permit to engage in or conduct business as a seller pursuant to NRS 372.125.
3. Shall obtain a license to conduct business in this State pursuant to NRS 360.780.
Added to NAC by Tax Comm'n by R021-05, eff. 10-31-2005
NRS 360.090, 372.725
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