Purchases of direct mail. [Effective January 1, 2006.]
1. A purchaser of direct mail must provide to the seller at the time of the purchase:
(a) If the seller does not maintain a place of business in this state:
(1) A form for direct mail approved by the Department;
(2) An informational statement of the jurisdictions to which the direct mail will be delivered to recipients; or
(3) The direct pay permit of the purchaser issued pursuant to NRS 360B.260; or
(b) If the seller maintains a place of business in this state, an informational statement of the jurisdictions to which the direct mail will be delivered to recipients.
2. Notwithstanding the provisions of NRS 360B.350 to 360B.375, inclusive:
(a) Upon the receipt pursuant to subsection 1 of:
(1) A form for direct mail by a seller who does not maintain a place of business in this state:
(I) The seller is relieved of any liability for the collection, payment or remission of any sales or use taxes applicable to the purchase of direct mail by that purchaser from that seller; and
(II) The purchaser is liable for any sales or use taxes applicable to the purchase of direct mail by that purchaser from that seller.
Ę Any form for direct mail provided to a seller pursuant to this subparagraph applies to all future sales of direct mail made by that seller to that purchaser until the purchaser delivers a written notice of revocation to the seller.
(2) An informational statement by any seller, the seller shall collect, pay or remit any applicable sales and use taxes in accordance with the information contained in that statement. In the absence of bad faith, the seller is relieved of any liability to collect, pay or remit any sales and use taxes other than in accordance with that information received.
(b) If a purchaser of direct mail does not comply with subsection 1, the seller shall determine the location of the sale pursuant to subsection 5 of NRS 360B.360 and collect, pay or remit any applicable sales and use taxes. This paragraph does not limit the liability of the purchaser for the payment of any of those taxes.
3. As used in this section, “direct mail” means printed material delivered or distributed by the United States Postal Service or another delivery service to a mass audience or to addresses contained on a mailing list provided by a purchaser or at the direction of a purchaser when the cost of the items purchased is not billed directly to the recipients. The term includes tangible personal property supplied directly or indirectly by the purchaser to the seller of the direct mail for inclusion in the package containing the printed material. The term does not include multiple items of printed material delivered to a single address.
Last modified: February 27, 2006