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South Dakota v. Wayfair Update: Nevada

Following the U.S. Supreme court ruling on South Dakota v. Wayfair, the Nevada Department of Taxation has issued a proposed remote seller nexus administrative regulation that would revise its provisions relating to the imposition, collection and remittance of state sales and use tax by out-of-state retailers.

The proposal provides guidance to determine whether the activities of a retailer located outside Nevada has sufficient nexus to satisfy the requirements. The second section of the proposal provides guidance as to the date after which a retailer who satisfies the established criteria must begin to impose, collect and remit Nevada sales and use tax.

As currently drafted, the proposal would require remote sellers whose gross revenue from the sale of property in Nevada exceeds $100,000, or who make 200 or more retail sales within Nevada, in the immediately preceding calendar year or the current calendar year to collect and remit tax.

New Sales Tax Landscape for Online Sellers

The recent U.S. Supreme Court ruling in South Dakota v. Wayfair overturning the long-held Quill decision will dramatically change the landscape for online sellers when it comes to sales tax.

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