On May 27, Nevada enacted legislation (A.B. 380) that adds click-through and affiliate provisions to its sales and use tax laws.  Click-through nexus is effective October 1, 2015.  Affiliate nexus is effective three months earlier, on July 1, 2015. Under the new click-through nexus law, an out-of-state retailer contracting with Nevada residents whose referrals result … Continue Reading