Large Out of State Online Sellers Must Now Collect Nevada Sales Tax

Effective today, merchants in other states with no physical presence in Nevada that sell $100,000 or more in sales to Nevada or have more than 200 sales transactions in a year are required to collect Nevada sales tax on such sales. These online sellers will need to register for a Nevada sales tax account and file Nevada sales tax returns. The thresholds ensure that eBay and Amazon marketplace sellers and other small online merchants will not be affected. The law comes in the wake of the U.S. Supreme Court's Wayfair decision, that paved the way for states to require sales tax collection by out of state retailers.

Class Action Waivers in Employment Agreements Upheld by Supreme Court

In the consolidated cases of Epic Systems Corp. v. Lewis, No. 16-285; Ernst & Young LLP et al. v. Morris et al., No. 16-300; and National Labor Relations Board v. Murphy Oil USA, Inc., et al., No. 16-307 (May 21, 2018), the Supreme Court has resolved a conflict amongst the U.S. Federal Circuit Courts, and once again the Ninth Circuit has been overruled. This time SCOTUS confirmed that class action waivers in employee arbitration agreements are enforceable (if properly drafted). The Supreme Court had previously ruled these as enforceable in consumer arbitration agreements in 2011. The favorable ruling for employers had been opposed by the Obama Administration and more recently supported by the Trump Administration.

This ruling is a valuable tool for Nevada employers if properly deployed.