Section 372.908 - Sales of tangible personal property by independent salespersonExcept 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.Nev. Admin. Code § 372.908
Added to NAC by Tax Comm'n by R021-05, eff. 10-31-2005