{"data":{"id":"us-nv/nrs-374.724","jurisdiction":"us-nv","citation":"NRS 374.724","heading":"Applicability to retailers whose activities have sufficient nexus with county to satisfy requirements of United States Constitution; construction of certain terms.","body":"1. The provisions of this chapter relating to:\n(a) The imposition, collection and remittance of the sales tax apply to every retailer whose activities have a sufficient nexus with a county to satisfy the requirements of the United States Constitution.\n(b) The collection and remittance of the use tax apply to every retailer whose activities have a sufficient nexus with a county to satisfy the requirements of the United States Constitution.\n2. In administering the provisions of this chapter, the Department shall construe the terms “seller,” “retailer” and “retailer maintaining a place of business in a county” in accordance with the provisions of subsection 1.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 374 - LOCAL SCHOOL SUPPORT TAX","ADMINISTRATION"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-374.html#NRS374Sec724","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"5d743584ffee742a635467fb5f317e3ac9547d137a481076323ee15542760eef","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-374.723","next":"us-nv/nrs-374.7243"},"notice":"GroundRules: Original legal text. Not legal advice."}