Nevada Administrative Code
Chapter 372 - Sales and Use Taxes
DIRECT SALES ORGANIZATIONS
Section 372.910 - Sales tax collection agreement: Authority of Department; contents
Universal Citation: NV Admin Code 372.910
Current through September 16, 2024
1. The Department may enter into a sales tax collection agreement with a direct sales organization.
2. A sales tax collection agreement must provide that:
(a) Before a direct sales
organization may report and remit taxes due for the sales made by independent
salespersons of tangible personal property obtained from the direct sales
organization, the direct sales organization will obtain a permit to engage in
or conduct business as a seller pursuant to
NRS
372.125.
(b) Tangible personal property sold to an
independent salesperson for personal use is taxed based on:
(1) The actual sales price paid by the
independent salesperson; or
(2) If
the direct sales organization does not have evidence that the tangible personal
property was purchased for personal use by the independent salesperson, the
sales price determined pursuant to paragraph (c).
(c) Tangible personal property obtained from
a direct sales organization and sold by an independent salesperson at retail is
taxed based on:
(1) The actual sales price
paid by the retail customer; or
(2)
If the direct sales organization does not have evidence as to the actual sales
price paid by the retail customer, the suggested retail price.
(d) The tax due on the sale of
tangible personal property is computed at:
(1)
The tax rate in effect at the location of the sale to the retail customer;
or
(2) If the direct sales
organization does not have evidence as to the actual location of the sale to
the retail customer, the tax rate in effect at the location to which the
tangible personal property is shipped or delivered.
(e) The direct sales organization is entitled
to the same deductions, allowances and collection credits to which an
independent salesperson would be entitled if the sales tax collection agreement
were not in effect.
(f) The direct
sales organization will make available to the Department, upon request, such
books and records as may be reasonably required by the Department to conduct an
audit of the direct sales organization.
3. The Department shall not regard a sales tax collection agreement as a factor in determining whether or not the direct sales organization has a nexus with this State for the purpose of imposing any tax or tax collection obligation except for the sales or use tax collected by the direct sales organization pursuant to the sales tax collection agreement.
Added to NAC by Tax Comm'n by R021-05, eff. 10-31-2005
NRS 360.090, 372.725
Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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