Nevada Administrative Code
Chapter 372 - Sales and Use Taxes
RETAILERS LOCATED OUTSIDE OF THIS STATE
Section 372.856 - Factors for determining whether activities of retailer have sufficient nexus with this State

1. For the purpose of determining whether the activities of a retailer located outside this State have a sufficient nexus with this State to satisfy the requirements of the United States Constitution, the activities of a retailer are presumed to have a sufficient nexus with this State if the retailer is making a sale of tangible personal property, whether at retail or for storage, use or other consumption in this State, and the retailer:

2. If a retailer is unable to determine which sales to customers in this State were the result of an agreement with a resident of this State as described in paragraph (b) of subsection 1, all gross receipts from sales by the retailer to customers in this State will be considered for purposes of establishing the presumption that the activities of a retailer have a sufficient nexus with this State.

3. If the activities of a retailer located outside this State are presumed to have a sufficient nexus with this State, the retailer shall:

4. As used in this section, "commission or other consideration based upon the sale of tangible personal property" includes, without limitation, an agreement to pay an amount of money based on the level of sales completed, cost per mille advertising, the payment of a flat fee in exchange for a referral, the payment of a fixed price in exchange for providing a referral link, or any other item of value given in exchange for a referral.