Current through December 12, 2024
1. For the purpose of rebutting the presumption set forth in subsection 1 of NRS 372.7247 and subsection 1 of NRS 374.7247 and, pursuant to subsection 2 of NRS 372.7247 and subsection 2 of NRS 374.7247, providing proof satisfactory to the Department that each resident with whom a retailer has an agreement did not engage in any activity in this State that was significantly associated with the retailer's ability to establish or maintain a market in this State for the retailer's products or services during the preceding four quarterly periods ending on the last day of March, June, September and December, a retailer may: (a) Provide to the Department a written certification obtained from each resident, on a form provided by the Department, if the written certification is obtained from the resident and provided to the Department in good faith; or
(a) Provide to the Department a written certification obtained from each resident, on a form provided by the Department, if the written certification is obtained from the resident and provided to the Department in good faith; or
(b) Show that the agreement between the retailer and each resident prohibits the resident from engaging in any solicitation activities in this State that refer potential customers to the retailer and, if the resident is an organization, requires the organization to maintain on its Internet website information alerting its members to the prohibition.
2. The written certification described in paragraph (a) of subsection 1:
(a) May be in paper or electronic form;
(b) Must contain a statement that the resident did not engage in any solicitation activities in this State on behalf of the retailer during the preceding four quarterly periods ending on the last day of March, June, September and December and, if the resident is an organization, a statement certifying that the organization's Internet website includes information alerting its members to the prohibition against engaging in solicitation activities in this State that refer potential customers to the retailer;
(c) Must be signed, either manually or electronically, as applicable, by the resident or, if the resident is an organization, by a person who has the authority to execute binding contracts on behalf of the organization; and
(d) Must include the name and address of the resident and, if the resident is an organization, the name and address of the person signing the certification.
3. A retailer shall retain physical or electronic copies of all written certifications obtained from a resident and make such copies available to the Department upon request.
4. As used in this section:
(a) "Advertisement" means any announcement of goods for sale through the use of purchased space or time in print or electronic media for the purpose of communicating information to the general public. The term includes online advertising generated as the result of a generic algorithmic function that is anonymous and passive in nature, including, without limitation, advertisements associated with Internet search engines, banner advertisements, click-through advertisements, cost-per-action advertisements and links to a retailer's website.
(b) "Solicitation activities" means direct or indirect communication with a specific person in this State in a manner that is intended to incite the person to purchase tangible personal property from a specific retailer and establish or maintain a market in this State for the products or services offered by the retailer. The term includes, without limitation, distributing flyers, coupons, newsletters or other printed promotional materials or the electronic equivalents thereof, initiating telephone calls and sending emails. The term does not include an advertisement.
Added to NAC by Tax Comm'n by R137-15A, eff. 11/2/2016
NRS 360.090, 372.725, 374.725
