Marketplace seller defined.
Nev. Rev. Stat. § 372.749
in effectMarketplace seller means:
1. 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
2. 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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-372.htmlFetched: 10/4/2026