Nevada Administrative Code (Last Updated: January 6, 2015)

NAC372.908. Sales of tangible personal property by independent salesperson.

Latest version.

Except as otherwise provided in NAC 372.910, an independent salesperson who sells tangible personal property obtained from a direct sales organization to a customer at retail:

     1. Is considered a retailer with respect to such sales and the gross receipts from those sales are subject to the sales tax.

     2. Shall obtain a permit to engage in or conduct business as a seller pursuant to NRS 372.125.

     3. Shall obtain a license to conduct business in this State pursuant to NRS 360.780.

(Added to NAC by Tax Comm’n by R021-05, eff. 10-31-2005)

                    
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