§ 4.18.738. Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this state.
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(a) Notwithstanding any other provision of law, any broadcaster, printer, outdoor
advertising firm, advertising distributor or publisher which broadcasts, publishes,
displays or distributes paid commercial advertising in a county which is intended
to be disseminated primarily to persons located in this state and is only secondarily
disseminated to bordering jurisdictions, including advertising appearing exclusively
in the Nevada edition or section of a national publication, must be regarded, for
the purposes set forth in subsection (b) only, as the agent of the person or entity
placing the advertisement, and as a retailer maintaining a place of business in the
county.
(b)
The agency created by this section is solely for the purpose of the proper administration
of this chapter, to prevent evasion of the use tax and the duty to collect the use
tax, and to provide a presence in the county for the collection of the use tax by
and from advertisers and sellers who do not otherwise maintain a place of business
in the county. The agent has no responsibility to report, or liability to pay, any
tax imposed under this chapter and is not restricted by the provisions of this chapter
from accepting advertisements from out-of-state advertisers or sellers who do not
otherwise maintain a place of business in the county.
(Ord. 1268 22, 1991)
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