NRS374.738. Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State.

      1.  Notwithstanding any other provision of law, any broadcaster, printer, outdoor advertising firm, advertising distributor or publisher which broadcasts, publishes, displays or distributes paid commercial advertising in a county which is intended to be disseminated primarily to persons located in this State and is only secondarily disseminated to bordering jurisdictions, including advertising appearing exclusively in the Nevada edition or section of a national publication, must be regarded, for the purposes set forth in subsection 2 only, as the agent of the person or entity placing the advertisement, and as a retailer maintaining a place of business in the county.

      2.  The agency created by this section is solely for the purpose of the proper administration of this chapter, to prevent evasion of the use tax and the duty to collect the use tax, and to provide a presence in the county for the collection of the use tax by and from advertisers and sellers who do not otherwise maintain a place of business in the county. The agent has no responsibility to report, or liability to pay, any tax imposed under this chapter and is not restricted by the provisions of this chapter from accepting advertisements from out-of-state advertisers or sellers who do not otherwise maintain a place of business in the county.

      (Added to NRS by 1989, 1508)