Nev. Rev. Stat. § 372.749
“Marketplace seller” defined
Nevada · Nevada Revised Statutes Chapter 372 — Sales and Use Taxes · Status: effective
Cite this
- Citation
- Nev. Rev. Stat. § 372.749, “Marketplace seller” defined, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2107834
- Permanent ID
ys:prov:2107834@1- SHA-256
3f11182ca4575185e82af038294ef7e96e6034f5f72b4787f07d0d6b3e0ba379
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
“Marketplace seller” means:
1. A seller who makes retail sales through any physical or electronic marketplace owned, operated or controlled by a marketplace facilitator, even if such seller would not have been required to collect and remit the sales tax or use tax had the sale not been made through such marketplace; or
2. A seller who makes retail sales resulting from a referral by a referrer, even if such seller would not have been required to collect and remit the sales tax or use tax had the sale not been made through such referrer.