United States

Nevada enacts attributional and click-through nexus provisions


On May 27, 2015, Nevada Gov. Brian Sandoval signed Assembly Bill No. 380, expanding retailers’ activities that will create sales tax nexus in Nevada by implementing attributional nexus and click-through nexus provisions.

Attributional nexus

Beginning July 1, 2015, there will be a presumption that a retailer has nexus in Nevada if it is a part of a controlled group of corporations and both of the following requirements are met:

  1. The controlled group has a component member that has physical presence in the state. A component member is a member of the controlled group as described in section 1563(b) of the Internal Revenue Code.
  2. The component member with physical presence in the state engages in certain activities in the state that are associated with the retailer’s ability to establish and maintain a market in the state.

A retailer may rebut this presumption by providing satisfactory proof to the Department of Taxation that the component member’s in-state activity is not significantly associated with the retailer’s ability to establish and maintain a market in Nevada.

Click-through nexus

Beginning Oct. 1, 2015, there will be an additional presumption that a retailer is required to collect and remit sales and use tax in Nevada based on click-through nexus. Click-through nexus is created if a retailer enters into an agreement with a resident of Nevada where the resident agrees to refer potential customers to the retailer, whether by “a link on an Internet website or otherwise,” for a commission or other consideration based upon the sale of tangible personal property by the retailer. The cumulative gross receipts from sales by the retailer to customers in Nevada who are referred to the retailer by all residents with this type of an agreement must be more than $10,000 during the preceding four quarterly periods ending on the last day of March, June, September and December.

Similar to the attributional nexus provisions, click-through nexus can be rebutted by submitting proof to the Department of Taxation that none of the residents with whom the retailer has an agreement engaged in any activity in Nevada that was significantly associated with the retailer’s ability to establish or maintain a market in the state.


With the enactment of these attributional and click-through nexus laws, retailers who previously were not subject to Nevada’s sales and use taxes may now be required to register, collect and remit tax, and file returns based on their affiliate’s activities or their online advertising agreements with residents of Nevada, even if they do not themselves have a physical presence in the state. Retailers should consider all aspects of their business and how these provisions may impact their Nevada sales and use tax collection and filing responsibilities.


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