[June 17, 2019] Nevada recently passed bill A.B. 445 requiring marketplace facilitators that meet certain thresholds to collect tax on behalf of their marketplace sellers. Marketplace facilitators must collect tax when they facilitate Nevada sales by marketplace sellers of $100,000 or more, or when they facilitate 200 or more individual transactions in the current or preceding calendar year. Marketplace facilitators may be relieved of collecting sales tax on behalf of their marketplace sellers if there is a written agreement where the marketplace seller agrees to collect and remit sales tax on sales made through the marketplace facilitator. The law goes into effect October 1, 2019.
A copy of the bill can be found here.