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Nevada enacts rebuttable presumption of sales and use tax nexus

On May 27, Nevada Gov. Brian Sandoval signed legislation that includes click-through nexus and affiliate nexus provisions for purposes of the state’s sales and use tax. The click-through nexus provision, effective Oct. 1, 2015, creates a presumption of nexus for out-of-state retailers that have an agreement to pay a Nevada resident for providing a link to the retailer’s website. Effective July 1, 2015, the affiliate nexus provision creates a presumption of nexus for out-of-state retailers if a component member of a controlled group has physical presence in Nevada and performs certain activities.

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