Nev. Admin. Code § 363C.120 — 363C.120

NAC 363C.120    Goods or services provided on “complimentary basis” construed for
purposes of NRS 363C.045 . ( NRS 360.090 , 363C.045 , 363C.100 )    For the purposes of paragraph (c) of
subsection 3 of NRS 363C.045 ,
goods or services are provided on a complimentary basis if the goods or
services are provided at no charge, in exchange for points or credits earned
pursuant to a program under which points or credits are earned or awarded to
the customers of a business entity or in exchange for a coupon, voucher or
certificate.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)
IMPOSITION AND COLLECTION
General Provisions for Business Entities