Nevada Lawmakers Want More Freedom To Collect Online Sales Tax
Lawmakers have passed a bill aimed at helping Nevada collect more tax revenue from online retailers.
The Senate unanimously passed the bill yesterday (Tuesday), and the Assembly passed an identical measure.
The U.S. Constitution's Commerce Clause prevents states from requiring a merchant to collect and turn over sales tax unless the business has a substantial base in that state.
The bills create the presumption that a company should collect and pay sales tax to the state if they have some physical presence in Nevada. That can be a person and doesn't necessarily need to be a brick-and-mortar building.
Supporters say the bill puts Nevada in a good position to collect the taxes, even though it would take congressional action to make major changes forcing online retailers to pay state taxes.