Nevada Administrative Code
Chapter 372 - Sales and Use Taxes
RETAILERS LOCATED OUTSIDE OF THIS STATE
Section 372.844 - "Activity that is significantly associated with a retailer's ability to establish or maintain a market in this State for the retailer's products or services" interpreted

Universal Citation: NV Admin Code 372.844

Current through September 16, 2024

For the purpose of NAC 372.841 to 372.856, inclusive, the Commission interprets an "activity that is significantly associated with a retailer's ability to establish or maintain a market in this State for the retailer's products or services" to mean any activity in this State that is necessary for the establishment or maintenance of the retailer's market for sales of tangible personal property and the protection of the retailer's interests in this State. Such an activity includes, without limitation:

1. Soliciting sales of goods in this State.

2. Installing, assembling or repairing goods in this State.

3. Constructing, installing, repairing or maintaining real property or tangible personal property in this State.

4. Delivering products into this State other than by mail or common carrier.

5. Having an exhibit at a trade show to maintain or establish a market for products in this State. This subsection must not be construed to include merely attending a trade show.

6. Selling products online and having a brick and mortar store in this State that accepts returns of such online sales.

7. Performing activities designed to establish or maintain customer relationships, including, without limitation:

(a) Meeting with customers in this State to gather or provide product or marketing information, evaluate customer needs or generate goodwill; or

(b) Being available to provide services associated with a product sold, including, without limitation, warranty repairs, installation assistance or guidance, and training on the use of a product, if the availability of any such service is referenced in the retailer's marketing materials, communications or other information accessible to customers.

Added to NAC by Tax Comm'n by R137-15A, eff. 11/2/2016

NRS 360.090, 372.725, 374.725

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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