{"data":{"id":"us-nv/nrs-372.749","jurisdiction":"us-nv","citation":"NRS 372.749","heading":"“Marketplace seller” defined.","body":"“Marketplace seller” means:\n1. 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\n2. 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.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 372 - SALES AND USE TAXES","MARKETPLACE FACILITATORS; REFERRERS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-372.html#NRS372Sec749","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"7d21a35262530b10f21486343fdd9c7f06032fb2da955a80976fb67c3d4f3c5e","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-372.748","next":"us-nv/nrs-372.751"},"notice":"GroundRules: Original legal text. Not legal advice."}