reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.300 - Provisions of NAC 363C.310 to 363C.590, inclusive, provide methods for situsing of revenue from certain services for purposes of tax; list not exclusive

Current through June 11, 2024
The provisions of NAC 363C.310 to 363C.590, inclusive, set
							forth the method for situsing to this State the gross revenue from the
							provision of certain services for the purposes of the commerce tax. NAC
							363C.310 to 363C.590, inclusive, are not intended to set forth a comprehensive
							list of services but provides the method for situsing to this State the gross
							revenue from each service listed. If a service is not specifically listed in
							NAC 363C.310 to 363C.590, inclusive, the provisions of those sections providing
							the method for situsing a similar service may provide guidance. The provision
							of a service that is not listed in NAC 363C.310 to 363C.590, inclusive, or
							similar to a service listed in those sections may be handled on a case-by-case
							basis, the revenue from such a service must be sitused to this State in
							accordance with NRS 363C.220. The Department reserves the right to review and
							adjust any situsing of gross revenue made by a business
							entity.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.310 - Conditions under which purchaser is "located only in this State."

Current through June 11, 2024
1. For the purposes of NAC 363C.310 to
						363C.590, inclusive, a purchaser is "located only in this State"
						if:
(a) The purchaser is a natural person who
						is a resident of this State and has no business locations outside of this
						State.
(b) The purchaser is a
						person, other than a natural person, whose commercial domicile is in this State
						and that has no physical locations outside of this State.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.320 - Revenue from accounting services

Current through June 11, 2024
1. If a business
						entity provides accounting services for a purchaser located only in this State,
						the gross revenue from those services is sitused to this State, regardless of
						where the services are provided.
2.
						If accounting services are provided for a purchaser with operations located
						both within and outside of this State, the gross revenue from those services is
						sitused to this State if the services provided benefit specific operations of
						the purchaser that are located in this State.
3. At the election of a business entity that
						provides accounting services, and as long as it is applied in a reasonable,
						consistent and uniform manner, the gross revenue from accounting services may
						be sitused according to the principal place of business of the purchaser or, if
						the purchaser is a natural person who has no operations located outside of this
						State, to the residence of the purchaser.
4. As used in this section, "principal place
						of business" means the location where the business unit purchasing the
						accounting services primarily maintains its operations. In determining the
						principal place of business of a purchaser, the following measures, if known,
						shall be considered in sequential order:
(a)
						The branch, division or other business unit where the purchaser primarily
						receives the benefit of the accounting services;
(b) The primary location of the management
						operations of the business unit of the purchaser; and
(c) The billing address of the purchaser, if
						the billing address is provided in good faith, is a site where the purchaser
						has actual operations and is not merely a post office
						box.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.325 - Revenue from advertising services

Current through June 11, 2024
1. This section
						applies only to a business entity that provides advertising services and not to
						a business entity that receives advertising revenue for allowing an
						advertisement to be placed in a newspaper or magazine, or on the radio or
						television, or similar media.
2. If
						a business entity provides advertising services for a purchaser located only in
						this State, the gross revenue from the advertising services is sitused to this
						State, regardless of where the services are provided.
3. If a business entity provides advertising
						services for a purchaser with operations located both within and outside of
						this State, the gross revenue from the advertising services is sitused to this
						State if the services provided are related to specific operations of the
						purchaser that are located in this State.
4. At the election of a business entity that
						provides advertising services, and as long as it is applied in a reasonable,
						consistent and uniform manner, the gross revenue from advertising services may
						be sitused according to the principal place of business of the purchaser or, if
						the purchaser is a natural person who has no operations located outside of this
						State, to the residence of the purchaser.
5. As used in this section, "principal place
						of business" means the location where the business unit purchasing the
						advertising services primarily maintains its operations. In determining the
						principal place of business of a purchaser, the following measures, if known,
						shall be considered in sequential order:
(a)
						The branch, division or other business unit where the purchaser primarily
						receives the benefit of the advertising services;
(b) The primary location of the management
						operations of the business unit of the purchaser; and
(c) The billing address of the purchaser, if
						the billing address is provided in good faith, is a site where the purchaser
						has actual operations and is not merely a post office
						box.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.330 - Revenue from architectural services

Current through June 11, 2024
1. If a business
						entity provides architectural services for a purchaser and the property being
						designed is to be located wholly in this State, the gross revenue from those
						services is sitused to this State, regardless of where the services are
						provided.
2. If a business entity
						provides architectural services for a purchaser and the property being designed
						is to be located both within and outside of this State, the amount of the gross
						revenue from the architectural services that is sitused to this State is equal
						to the amount of the gross revenue from those services multiplied:
(a) By a fraction, the numerator of which is
						the number of properties anticipated to be built in this State and the
						denominator of which is the number of properties anticipated to be built both
						within and outside of this State; or
(b) If the architectural services are not for
						standardized buildings, by a fraction, the numerator of which is the square
						footage of the properties anticipated to be built in this State and the
						denominator of which is the square footage of the properties anticipated to be
						built both within and outside of this State.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.335 - Revenue from agency services

Current through June 11, 2024
1. Except as
						otherwise provided in NAC 363C.340, if a business entity provides agency
						services for a purchaser located only in this State, the gross revenue from
						those services is sitused to this State, regardless of where the services are
						provided.
2. Except as otherwise
						provided in NAC 363C.340, if a business entity provides agency services for a
						purchaser with operations located both within and outside of this State, the
						gross revenue from those services is sitused to this State if the services
						provided benefit specific operations of the purchaser that are located in this
						State.
3. At the election of a
						business entity that provides agency services, and as long as it is applied in
						a reasonable, consistent and uniform manner, the gross revenue from agency
						services may be sitused according to the principal place of business of the
						purchaser or, if the purchaser is a natural person who has no operations
						located outside of this State, to the residence of the purchaser.
4. As used in this section, "principal place
						of business" means the location where the business unit purchasing the agency
						services primarily maintains its operations. In determining the principal place
						of business of a purchaser, the following measures, if known, shall be
						considered in sequential order:
(a) The
						branch, division or other business unit where the purchaser primarily receives
						the benefit of the agency services;
(b) The primary location of the management
						operations of the business unit of the purchaser; and
(c) The billing address of the purchaser, if
						the billing address is provided in good faith, is a site where the purchaser
						has actual operations and is not merely a post office
						box.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.340 - Revenue from agent or manager representing athlete or entertainer in contract negotiation

Current through June 11, 2024
1. If an agent or
						manager represents an athlete in negotiating a contract to play for a sports
						team based in this State, or for a natural person to appear at a sporting event
						held in this State, the gross revenue from that service is sitused to this
						State, regardless of where the negotiations occur.
2. If an agent or manager represents an
						entertainer in negotiating a contract to perform at an event held in this
						State, the gross revenue related to that event are sitused to this State,
						regardless of where the negotiations occur.
3. If an agent or manager represents an
						entertainer in negotiating a contract to perform at locations both within and
						outside of this State, the gross revenue from that service is sitused to this
						State based on the number of known events held in this State compared to all
						known events held both within and outside of this State.
4. If an agent or manager represents an
						athlete or entertainer in negotiating a contract to endorse a person, place or
						thing in this State, the gross revenue from that service is sitused to this
						State based on the number of known events held in this State compared to all
						known events held both within and outside of this State. If no event locations
						are known, the gross revenue is sitused to the location where the athlete or
						entertainer resides.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.345 - Remuneration or payment to athlete for certain services

Current through June 11, 2024
1. If an athlete receives remuneration,
						including, without limitation, money, property or services, for participating
						in, or obtaining prize money from, an event held in this State, the gross
						revenue received by the athlete is sitused to this State.
2. If an athlete is paid for appearing at an
						event held in this State, the gross revenue received by the athlete is sitused
						to this State.
3. If an athlete is
						paid for endorsing a person, place or thing in this State, the gross revenue
						received by the athlete is sitused to this State based on the number of known
						events held in this State compared to all known events held both within and
						outside of this State. If no event locations are known, the gross revenue is
						sitused to the residence of the athlete.
4. As used in this section, "athlete"
						includes, without limitation, the owner of an animal used in a sporting
						event.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.350 - Remuneration or payment to entertainer for certain services

Current through June 11, 2024
1. If an entertainer receives remuneration,
						including, without limitation, money, property or services, for participating
						in, or appearing at, an event held in this State, the gross revenue received by
						the entertainer is sitused to this State.
2. If an entertainer is paid for endorsing a
						person, place or thing in this State, the gross revenue received by the
						entertainer is sitused to this State based on the number of known events held
						in this State compared to all known events held both within and outside of this
						State. If no event locations are known, the gross revenue is sitused to the
						residence of the entertainer.
3. If
						an entertainer's services relate to various locations both within and outside
						of this State, the gross revenue may be sitused using any reasonable,
						consistent and uniform method of apportionment that is supported by the
						business records of the entertainer as they existed at the time the service was
						provided or within a reasonable time thereafter.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.355 - Revenue from entertainment services

Current through June 11, 2024
1. If entertainment
						services are to be provided wholly in this State, the gross revenue from those
						services is sitused to this State, regardless of where the services are
						purchased.
2. If entertainment
						services are to be provided both within and outside of this State and originate
						from, and terminate at, a location in this State, the gross revenue from those
						services are sitused to this State, regardless of where the services are
						purchased.
3. The gross revenue from
						the sale of passes that can be used for admission to locations both within and
						outside of this State is sitused to this State if the admission is to be
						primarily used at locations in this State. The location of the primary use of
						an admission is presumed to be the closest facility to the location of the
						purchaser at the time of purchase.
4. If entertainment services relate to
						various locations both within and outside of this State, the gross revenue from
						those services may be sitused using any reasonable, consistent and uniform
						method of apportionment that is supported by the business records of the
						business entity as they existed at the time the service was provided or within
						a reasonable time thereafter.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.360 - Revenue from barbering, cosmetology, beauty salon or spa services

Current through June 11, 2024
If a business entity provides barbering, cosmetology, beauty
							salon or spa services in this State, the gross revenue from those services is
							sitused to this State.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.365 - Revenue from sale of cable or satellite service

Current through June 11, 2024
1. If
						the primary place of use of cable or satellite service by the purchaser or
						subscriber of the service is in this State, the gross revenue from the sale of
						the cable or satellite service is sitused to this State, regardless of where
						the cable or satellite service originates. The primary place of use of cable or
						satellite service by a purchaser or subscriber is deemed to be the billing
						address for the service unless the seller of the service knows the purchaser or
						subscriber is using the service at multiple locations.
2. If a provider of cable or satellite
						service knows that the purchaser or subscriber is using the service at multiple
						locations both within and outside of this State, the amount of the gross
						revenue from the sale of the service that is sitused to this State is equal to
						the gross revenue from the sale of the service multiplied by a fraction, the
						numerator of which is the number of properties in this State where the
						purchaser or subscriber receives the service and the denominator of which is
						the total number of properties where the purchaser or subscriber receives the
						service.
3. If a purchaser or
						subscriber of cable or satellite service is located in this State, the gross
						revenue from providing billing and other ancillary services for the provider of
						the cable or satellite service is sitused to this State. If the location of the
						purchaser or subscriber of the cable or satellite service is not known, the
						gross revenue from providing billing and other ancillary services for the
						provider of the cable or satellite service is sitused to the location of the
						provider of the cable or satellite service.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.370 - Revenue from sale of telecommunication service or mobile telecommunication service

Current through June 11, 2024
1. Except as
						otherwise provided in this section, the gross revenue from the sale of
						telecommunication service or mobile telecommunication service is sitused to
						this State if the primary place of the customer's use of the service is in this
						State.
2. The gross revenue from
						the sale of telecommunication service sold on an individual call-by-call basis
						is sitused to this State if:
(a) The call both
						originates and terminates in this State; or
(b) The call either originates or terminates
						in this State and the service address is located in this
						State.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.375 - Revenue from sale of advertising via television and radio broadcast or on Internet

Current through June 11, 2024
The gross revenue from the sale of advertising via television
							or radio broadcast or on the Internet, including, without limitation, revenue
							from the sale of commercials and pay-per-click advertisements, must be sitused
							to this State by multiplying the gross revenue from the sale of such
							advertising by a fraction, the numerator of which is the number of persons in
							the audience of the television or radio station, or the number of the
							subscribers of the Internet provider, located in this State, and the
							denominator of which is the total number of persons in the audience of the
							television or radio station, or the total number of the subscribers of the
							Internet provider, located both within and outside of this
							State.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.380 - Revenue from sale of subscriptions and advertising by business entity that publishes magazine or newspaper

Current through June 11, 2024
The amount of the gross revenue from the sale of
							subscriptions and advertising by a business entity that publishes a magazine or
							newspaper which is sitused to this State is equal to the gross revenue from
							those sales multiplied by a fraction, the numerator of which is the circulation
							of the magazine or newspaper in this State and the denominator of which is the
							total of the circulation of the magazine or newspaper both within and outside
							of this State.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.385 - Revenue from legal services

Current through June 11, 2024
1. If a business
						entity provides Internet or web hosting services for a purchaser located only
						in this State, the gross revenue from those services is sitused to this State,
						regardless of where the web host is located.
2. If a business entity provides Internet or
						web hosting services for a purchaser located only outside of this State, the
						gross revenue from those services is sitused outside this State regardless of
						whether the web host is located in this State.
3. At the election of a business entity that
						provides Internet or web hosting services, and as long as it is applied in a
						reasonable, consistent and uniform manner, the gross revenue from Internet or
						web hosting services may be sitused according to the principal place of
						business of the purchaser or, if the purchaser is a natural person who is not
						engaging in a business, to the residence of the purchaser.
4. As used in this section, "principal place
						of business" means the location where the business unit purchasing the Internet
						or web hosting services primarily maintains its operations. In determining the
						principal place of business of a purchaser, the following measures, if known,
						shall be considered in sequential order:
(a)
						The branch, division or other business unit where the purchaser primarily
						receives the benefit of the Internet or web hosting services;
(b) The primary location of the management
						operations of the business unit of the purchaser; and
(c) The billing address of the purchaser, if
						the billing address is provided in good faith, is a site where the purchaser
						has actual operations and is not merely a post office
						box.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.390 - Revenue from call centers

Current through June 11, 2024
1. The gross
						revenue from providing call center services on a fixed-cost basis is sitused to
						the location of the purchaser of the services.
2. The gross revenue from providing call
						center services on a variable, or per-call, cost basis is sitused to the
						location of the customer of the purchaser of the call center
						services.
3. For the purposes of
						this section, the location of the purchaser of call center services or the
						purchaser's customer is determined by applying the following, if known, in
						sequential order:
(a) The location of the
						residence, branch, division or other business unit where the purchaser or
						purchaser's customer primarily receives the benefit of the call center
						services;
(b) The primary location
						of the management operations of the business unit of the purchaser or
						purchaser's customer; and
(c) The
						billing address of the purchaser or purchaser's customer, if the billing
						address is provided in good faith, is a site where the purchaser or customer
						has actual operations or resides and is not merely a post office box. To
						determine the billing address of the purchaser or purchaser's customer, a
						provider of call center services may use the area code or zip code of the
						purchaser or purchaser's customer.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.395 - Revenue from child care services

Current through June 11, 2024
If a business entity provides child care services in this
							State, the gross revenue from those services is sitused to this
							State.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.400 - Revenue from collection services

Current through June 11, 2024
1. If a business
						entity provides collection services for a purchaser located only in this State,
						the gross revenue is sitused to this State, regardless of where the services
						are provided.
2. If a business
						entity provides collection services for a purchaser with operations located
						both within and outside of this State, the gross revenue is sitused to this
						State if the services provided are related to specific operations of the
						purchaser that are located in this State.
3. At the election of a business entity that
						provides collection services, and as long as it is applied in a reasonable,
						consistent and uniform manner, the gross revenue from collection services may
						be sitused according to the principal place of business of the purchaser or, if
						the purchaser is a natural person who is not engaging in a business, to the
						residence of the purchaser.
4. As
						used in this section, "principal place of business" means the location where
						the business unit purchasing the collection services primarily maintains its
						operations. In determining the principal place of business of a purchaser, the
						following measures, if known, shall be considered in sequential order:
(a) The branch, division or other business
						unit where the purchaser primarily receives the benefit of the collection
						services;
(b) The primary location
						of the management operations of the business unit of the purchaser;
						and
(c) The billing address of the
						purchaser, if the billing address is provided in good faith, is a site where
						the purchaser has actual operations and is not merely a post office
						box.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.405 - Revenue from computer programming services

Current through June 11, 2024
1. If
						a business entity provides computer programming services for a purchaser
						located only in this State, the gross revenue is sitused to this State,
						regardless of where the business entity is located.
2. If a business entity provides computer
						programming services for a purchaser that will use the services both within and
						outside of this State:
(a) The gross revenue
						is sitused to this State if the services provided are related to specific
						operations of the purchaser that are located in this State.
(b) If services are provided that do not
						relate to the specific operations of the purchaser in this State, the amount of
						the gross revenue sitused to this State is equal to the gross revenue from the
						service multiplied by a fraction, the numerator of which is the purchaser's
						number of users in this State and the denominator of which is the purchaser's
						number of users both within and outside of this
						State.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.410 - Revenue from construction contracting services

Current through June 11, 2024
1. If
						a business entity provides construction contracting services for a purchaser
						and the property being constructed is located wholly in this State, the gross
						revenue from those services is sitused to this State, regardless of where the
						services are provided.
2. Except as
						otherwise provided in subsection 3, if a business entity provides construction
						contracting services for property that will be located both within and outside
						of this State and there is no separation of costs per location, the amount of
						the gross revenue from those services that is sitused to this State is equal to
						the amount of the gross revenue from those services multiplied:
(a) If the services are provided for
						standardized buildings, by a fraction, the numerator of which is the number of
						properties anticipated to be built in this State and the denominator of which
						is the number of properties to be built both within and outside of this
						State.
(b) If the services are not
						provided for standardized buildings, by a fraction, the numerator of which is
						the square footage of properties anticipated to be built in this State and the
						denominator of which is the square footage of properties anticipated to be
						built both within and outside of this State.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.415 - Revenue from contract manufacturing services

Current through June 11, 2024
1. If
						a business entity provides contract manufacturing services, the gross revenue
						from those services is sitused to this State if the property manufactured is
						delivered or shipped to a purchaser in this State, regardless of the F.O.B.
						point or any other condition of sale. If the purchaser of the property does not
						provide a location where the property manufactured is to be delivered or
						shipped, the gross revenue is sitused to this State if the contract
						manufacturing services are provided in this State.
2. As used in this section, "contract
						manufacturing services" includes, without limitation, the performance of
						manufacturing services on a piece of property that the contract manufacturer
						does not own.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.420 - Revenue from data processing services

Current through June 11, 2024
1. If a business
						entity provides data processing services for a purchaser located only in this
						State, the gross revenue from those services is sitused to this State,
						regardless of where the services are provided.
2. If a business entity provides data
						processing services for a purchaser with operations located both within and
						outside of this State, the gross revenue from those services is sitused to this
						State if the services provided are related to specific operations of the
						purchaser that are located in this State.
3. At the election of a business entity that
						provides data processing services, and as long as it is applied in a
						reasonable, consistent and uniform manner, the gross revenue from data
						processing services may be sitused according to the principal place of business
						of the purchaser or, if the purchaser is a natural person who is not engaging
						in a business, to the residence of the purchaser.
4. As used in this section, "principal place
						of business" means the location where the business unit purchasing the data
						processing services primarily maintains its operations. In determining the
						principal place of business of a purchaser, the following measures, if known,
						shall be considered in sequential order:
(a)
						The branch, division or other business unit where the purchaser primarily
						receives the benefit of the data processing services;
(b) The primary location of the management
						operations of the business unit of the purchaser; and
(c) The billing address of the purchaser, if
						the billing address is provided in good faith, is a site where the purchaser
						has actual operations and is not merely a post office
						box.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.425 - Remuneration, other than wages, received by director of corporation

Current through June 11, 2024
1. The remuneration, other than wages,
						received by a director of a corporation for the performance of his or her
						duties are sitused to the state in which the headquarters of the corporation
						are located.
2. As used in this
						section, "remuneration" includes, without limitation, money, stock and the fair
						market value of property or services.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.430 - Revenue from leasing of employee to another person

Current through June 11, 2024
The gross revenue from the leasing of an employee to another
							person is sitused to this State if the place where the employee primarily works
							is located in this State.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.435 - Revenue from engineering services

Current through June 11, 2024
1. If a business
						entity provides engineering services for a purchaser and the property for which
						those services are provided is located wholly in this State, the gross revenue
						from those services is sitused to this State, regardless of where the services
						are provided.
2. Except as
						otherwise provided in subsection 3, if engineering services are provided for
						property that will be located both within and outside of this State, the amount
						of the gross revenue from those services that is sitused to this State is equal
						to the amount of the gross revenue from those services multiplied by a
						fraction, the numerator of which is the number of properties located in this
						State and the denominator of which is the number of properties located both
						within and outside of this State.
3. If engineering services are provided for
						property that will be located both within and outside of this State, the gross
						revenue from those services may be sitused using any reasonable, consistent and
						uniform method of apportionment that is supported by the business records of
						the business entity as they existed at the time the service was
						provided.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.440 - Revenue from extermination services

Current through June 11, 2024
1. If a business
						entity provides extermination services in this State, the gross revenue from
						those services is sitused to this State.
2. If a business entity provides
						extermination services outside of this State, none of the gross revenue from
						those services is sitused to this State.
3. If extermination services relate to
						various locations both within and outside of this State, the gross revenue from
						those services may be sitused using any reasonable, consistent and uniform
						method of apportionment that is supported by the business records of the
						business entity as they existed at the time the service was provided or within
						a reasonable time thereafter.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.445 - Revenue from facilities management services

Current through June 11, 2024
1. If
						a business entity provides facilities management services at a facility located
						wholly in this State, the gross revenue from those services is sitused to this
						State.
2. Except as otherwise
						provided in subsection 3, if the fee for facilities management services is not
						charged on a per-location basis and the services are provided both within and
						outside of this State, the amount of the gross revenue from those services that
						is sitused to this State is equal to the amount of the gross revenue from those
						services multiplied:
(a) If the services are
						provided for standardized buildings, by a fraction, the numerator of which is
						the number of facilities for which the services are provided which are located
						in this State and the denominator of which is the total number of all
						facilities for which the services are provided.
(b) If the services are not performed for
						standardized buildings, by a fraction, the numerator of which is the square
						footage of facilities for which the services are provided which are located in
						this State and the denominator of which is the total square footage of all
						facilities for which the services are provided.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.450 - Revenue from moving property from one location to another

Current through June 11, 2024
1. If a business entity provides the service
						of moving property from one location to another and both the origin and the
						final destination of the property being moved is a location in this State, the
						gross revenue from those services is sitused to this State. If, while providing
						moving services, a business entity charges fees for the incidental storage of
						property, the gross revenue from those fees is not sitused to this State if:
(a) The property is not stored in this State;
						and
(b) The fee for the storage is
						separately billed from the moving services.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.455 - Revenue from repair, maintenance or installation of personal property

Current through June 11, 2024
If a business entity provides repairs, maintenance or
							installation of personal property and the personal property is:
1. Dropped off and picked up at the location
						of the business entity in this State, the gross revenue from the repair,
						maintenance or installation is sitused to this State.
2. Shipped to the location of the business
						entity in this State from outside of this State but is then picked up at the
						location in this State, the gross revenue from the repair, maintenance or
						installation is sitused to this State.
3. Dropped off or shipped to the location of
						the business entity in this State but is then shipped outside of this State,
						the gross revenue from the repair, maintenance or installation is sitused
						outside of this State.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.460 - Revenue from lease or sublease, rental or subrental of tangible personal property

Current through June 11, 2024
1. The gross
						revenue from the lease or sublease, or rental or subrental, of tangible
						personal property must be sitused to the location where the lease or sublease,
						or rental or subrental, is deemed to take place pursuant to
						NRS
						360B.365,
						360B.370
						or
						360B.375.
2. The gross revenue from the sale, lease or
						sublease, or rental or subrental of real property must be sitused to the
						location of the real property.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.465 - Revenue from services provided with respect to real property by real estate broker

Current through June 11, 2024
The gross revenue earned by a real estate broker, as defined
							in
							NRS
							645.030, for services provided with respect
							to real property located in this State is sitused to this State, regardless of
							where the services were performed.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.470 - Revenue from conducting appraisal of real property

Current through June 11, 2024
If a business entity conducts an appraisal of real property
							located in this State, the gross revenue from the appraisal is sitused to this
							State, regardless of where the purchaser of the appraisal is
							located.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.475 - Revenue from financial services

Current through June 11, 2024
1. If a business
						entity provides financial services for a purchaser located only in this State,
						the gross revenue from those services is sitused to this State, regardless of
						where the services are provided.
2.
						Except as otherwise provided in subsection 3, if a business entity provides
						financial services for a purchaser that is located both within and outside of
						this State, the amount of the gross revenue from those services that is sitused
						to this State is equal to the gross revenue from those services multiplied by a
						fraction, the numerator of which is the number of locations of the purchaser in
						this State and the denominator of which is the number of locations of the
						purchaser both within and outside of this State.
3. If a business entity provides financial
						services for a purchaser that is located both within and outside of this State,
						the gross revenue from those services may be sitused using any reasonable,
						consistent and uniform method of apportionment that is supported by the
						business records of the business entity as they existed at the time the service
						was provided or within a reasonable time thereafter.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.480 - Revenue from provision of funeral services

Current through June 11, 2024
1. If
						a business entity provides in this State all funeral services with respect to a
						deceased person, the gross revenue from those services is sitused to this
						State.
2. If a business entity
						provides in this State only a portion of funeral services with respect to a
						deceased person but the burial or cremation of the deceased person takes place
						in this State, the gross revenue from all funeral services is sitused to this
						State.
3. As used in this section,
						"funeral services" includes, without limitation, making arrangements for
						viewings, embalming, burying, interring, cremating, arranging transportation of
						the deceased person and all other services associated with providing funeral
						services with respect to a deceased person.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.485 - Revenue from dealing, operating, carrying on, conducting, maintaining or exposing game for play

Current through June 11, 2024
The gross revenue from dealing, operating, carrying on,
							conducting, maintaining or exposing for play in this State any game, as defined
							in
							NRS
							463.0152, is sitused to this
							State.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.490 - Revenue from health care services

Current through June 11, 2024
1. If a business
						entity provides healthcare services in this State, the gross revenue from those
						services is sitused to this State.
2. If a business entity provides healthcare
						services both within and outside of this State, the gross revenue from the
						service may be sitused using any reasonable, consistent and uniform method of
						apportionment that is supported by the business records of the business entity
						as they existed at the time the service was provided or within a reasonable
						time thereafter.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.495 - Revenue of writer or artist for writing or artistic services

Current through June 11, 2024
If a writer or artist is a business entity and delivers the
							product of his or her writing or artistic services in tangible or electronic
							form, the gross revenue is sitused to this State if the purchaser receives the
							product in this State. If such a writer or artist does not know the location at
							which the purchaser receives the product, the gross revenue is sitused to this
							State if the address to which the writer or artist sends the invoice is located
							in this State.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220