The Nevada Tax Commission proposed draft regulations implementing sales and use tax collection requirements for marketplace sellers and facilitators without a physical presence in Nevada. In determining whether marketplace sellers or marketplace facilitators meet the Nevada threshold of $100,000 in gross receipts from Nevada retail sales or 200 separate retail sales not for resale through all sources (including various marketplace facilitators) are used. A marketplace seller meeting the threshold, but with no physical presence, making sales only through marketplace facilitators is not required to register for sales tax if the marketplace facilitators are all registered to collect and remit the tax. If the marketplace seller makes sales through an unregistered marketplace facilitator, the marketplace seller must register, collect, and remit tax on those sales. A marketplace facilitator must provide the marketplace sellers notice that it will be collecting and remitting the tax on all applicable sales; or, if not registered, a marketplace facilitator must provide notice to the marketplace sellers that they may be required to register, collect, and remit tax on Nevada sales.