Nevada Administrative Code
Chapter 372 - Sales and Use Taxes
RETAILERS LOCATED OUTSIDE OF THIS STATE
Section 372.848 - Presumption of applicability to retailer that is part of controlled group of entities that has a component member in this State: Rebuttal of presumption; written certification by each component member; retention of certifications by retailer

1. For the purpose of rebutting the presumption set forth in subsection 1 of NRS 372.7243 and subsection 1 of NRS 374.7243 and, pursuant to subsection 2 of NRS 372.7243 and subsection 2 of NRS 374.7243, providing proof satisfactory to the Department that, during the calendar year in question, the activities of a component member with physical presence in this State are not significantly associated with a retailer's ability to establish or maintain a market in this State for the retailer's products or services, a retailer may provide to the Department a written certification obtained from each component member if the written certification is obtained from the component member and provided to the Department in good faith.

2. The written certification described in subsection 1:

3. A retailer shall retain physical or electronic copies of all written certifications obtained from a component member and make such copies available to the Department upon request.