Nevada Tax Commission Proposes Amendments to Marketplace Facilitator Sales Tax Collection, Reporting Rules

The Nevada Tax Commission has proposed amendments to regulations regarding the collection and remittance of sales and use taxes by marketplace facilitators on behalf of marketplace sellers. The regulation clarifies when marketplace facilitators must collect taxes, establishes reporting requirements including subaccounts with location codes for each marketplace seller, and outlines procedures for handling tax exemptions and merchandise returns. [Nev. Tax Comm’n, Proposed Reg. NAC 372.856, 04/02/26 Nev. Register of Administrative Regulations]