NRS360B.200. Establishment and maintenance of registration system for sellers; rights and duties of registering seller.

      1.  The Department shall, in cooperation with any other states that are members of the Agreement, establish and maintain a central, electronic registration system that allows a seller to register to collect and remit the sales and use taxes imposed in this State and in the other states that are members of the Agreement.

      2.  A seller who registers pursuant to this section agrees to collect and remit sales and use taxes in accordance with the provisions of this chapter, the regulations of the Department and the applicable law of each state that is a member of the Agreement, including any state that becomes a member of the Agreement after the registration of the seller pursuant to this section. The cancellation or revocation of the registration of a seller pursuant to this section, the withdrawal of a state from the Agreement or the revocation of the Agreement does not relieve a seller from liability pursuant to this subsection to remit any taxes previously or subsequently collected on behalf of a state.

      3.  When registering pursuant to this section, a seller may:

      (a) Elect to use a certified service provider as its agent to perform all the functions of the seller relating to sales and use taxes, other than the obligation of the seller to remit the taxes on its own purchases;

      (b) Elect to use a certified automated system to calculate the amount of sales or use taxes due on its sales transactions;

      (c) Under such conditions as the Department deems appropriate in accordance with the Agreement, elect to use its own proprietary automated system to calculate the amount of sales or use taxes due on its sales transactions; or

      (d) Elect to use any other method authorized by the Department for performing the functions of the seller relating to sales and use taxes.

      4.  A seller who registers pursuant to this section and does not make the election allowed pursuant to paragraph (a) of subsection 3 may elect to be registered in any state that:

      (a) Is a member of the Agreement at the time of that registration, as a seller who anticipates making no sales into that state if the seller has not had any sales into that state for the preceding 12 months; and

      (b) Becomes a member of the Agreement after that registration, as a seller who anticipates making no sales into that state.

      5.  A seller who registers pursuant to this section agrees to submit its sales and use tax returns, and to remit any sales and use taxes due, to the Department at such times and in such a manner and format as the Department prescribes by regulation. Those regulations must:

      (a) Require from each seller who registers pursuant to this section:

             (1) Only a single tax return for each taxing period for all the sales and use taxes collected on behalf of this State and each local government in this State; and

             (2) Only one remittance of taxes for each tax return, except that the Department may require additional remittances of taxes if the seller:

                   (I) Collects more than $30,000 in sales and use taxes on behalf of this State and the local governments in this State during the preceding calendar year;

                   (II) Is allowed to determine the amount of any additional remittance by a method of calculation instead of by the actual amount collected; and

                   (III) Is not required to file any tax returns in addition to those otherwise required in accordance with this subsection.

      (b) Allow any seller who registers pursuant to this section to submit tax returns electronically in a simplified format.

      (c) Allow any seller who registers pursuant to this section, does not maintain a place of business in this State and has not made an election pursuant to paragraph (a), (b) or (c) of subsection 3, to file tax returns at a frequency that does not exceed once per year unless the seller accumulates more than $1,000 in the collection of sales and use taxes on behalf of this State and the local governments in this State.

      (d) Provide an alternative method for a seller who registers pursuant to this section to make tax payments the same day as the seller intends if an electronic transfer of money fails.

      (e) Require any data that accompanies the remittance of a tax payment by or on behalf of a seller who registers pursuant to this section to be formatted using uniform codes for the type of tax and payment in accordance with the Agreement.

      6.  The registration of a seller and the collection and remission of sales and use taxes pursuant to this section may not be considered as a factor in determining whether a seller has a nexus with this State for the purposes of determining the liability of the seller to pay any tax imposed by this State.

      (Added to NRS by 2003, 2352; A 2005, 1773, 1778; 2007, 2304; 2011, 2750)