Section 372.848 - Presumption of applicability to retailer that is part of controlled group of entities that has a component member in this State: Rebuttal of presumption; written certification by each component member; retention of certifications by retailer1. For the purpose of rebutting the presumption set forth in subsection 1 of NRS 372.7243 and subsection 1 of NRS 374.7243 and, pursuant to subsection 2 of NRS 372.7243 and subsection 2 of NRS 374.7243, providing proof satisfactory to the Department that, during the calendar year in question, the activities of a component member with physical presence in this State are not significantly associated with a retailer's ability to establish or maintain a market in this State for the retailer's products or services, a retailer may provide to the Department a written certification obtained from each component member if the written certification is obtained from the component member and provided to the Department in good faith.2. The written certification described in subsection 1: (a) May be submitted in paper or electronic form;(b) Must contain a statement that the activities of the component member were not significantly associated with the retailer's ability to establish or maintain a market in this State for the retailer's products or services;(c) Must be signed, either manually or electronically, as applicable, by the component member or, if the component member is an organization, by a person who has the authority to execute binding contracts on behalf of the organization; and(d) Must include the name and address of the component member and, if the component member is an organization, the name and address of the person signing the certification.3. A retailer shall retain physical or electronic copies of all written certifications obtained from a component member and make such copies available to the Department upon request.Nev. Admin. Code § 372.848
Added to NAC by Tax Comm'n by R137-15A, eff. 11/2/2016NRS 360.090, 372.725, 374.725