Nev. Admin. Code § 363C.200 — 363C.200

NAC 363C.200    Business activities constituting nexus with this State. ( NRS 360.090 , 363C.020 , 363C.100 )    For the purpose of determining whether a
business entity is engaging in a business in this State, a business entity is
commencing or conducting business in this State if the business entity:
1.  In the ordinary course of business,
enters this State to purchase, place or display advertising for the benefit of
another person;
2.  Has consigned goods in this State;
3.  Performs a contract in this State,
regardless of whether the person brings his or her own employees into this
State, hires local labor or subcontracts with another person for such
employment or labor;
4.  Delivers into this State in its own
vehicles items which the business entity has sold;
5.  Has employees or representatives in this
State doing the person’s business;
6.  Does business in any area within this
State, regardless of whether the area is leased by, owned by, ceded to or under
the control of the Federal Government;
7.  Enters into one or more contracts as a
franchisor with a franchisee by which:
(a) The franchisee is granted the right to engage
in the business of offering, selling or distributing goods or services under a
marketing plan or system prescribed in substantial party by the franchisor; and
(b) The operation of the franchisee’s business
pursuant to such plan is substantially associated with the franchisor’s
trademark, service mark, trade name, logotype, advertising or other commercial
symbol designating the franchisor or its affiliate;
8.  Maintains a place of business in this
State from which the person supervises the management of an entity in which the
person has an ownership interest or managing, directing or providing services
for fees in this State for an entity in which the person has an ownership
interest;
9.  Has inventory in this State or has spot
inventory in this State for the convenient delivery to customers, regardless of
whether the bulk of orders are filled from outside of this State;
10.  Leases tangible personal property which
is used in this State;
11.  Provides loan production activities in
this State through employees, independent contractors, agents or other
representatives, regardless of whether such persons reside in this State,
including, without limitation, soliciting sales contracts or loans, gathering
financial data, making credit checks, collecting accounts, repossessing
property or providing other financial activities;
12.  In exchange for fees, acts as a general
partner in a general partnership or limited partnership which is doing business
in this State or as a director of a corporation which is doing business in this
State;
13.  Maintains a place of business in this
State;
14.  Assembles, processes, manufactures or
stores goods in this State;
15.  Holds, acquires, leases or disposes of
any real property located in this State;
16.  Provides any service while physically
present in this State through employees, independent contractors, agents or
other representatives, regardless of whether the employee, independent
contractor, agent or representative providing the service resides in this
State, including, without limitation:
(a) Maintaining or repairing property located in
this State whether under warranty or by separate contract;
(b) Installing, erecting or modifying property in
this State;
(c) Conducting training classes, seminars or
lectures in this State;
(d) Providing any kind of technical assistance in
this State, including, without limitation, engineering services; or
(e) Investigating, handling or otherwise assisting
in resolving customer complaints in this State;
17.  Sends materials to this State to be
stored while awaiting orders for the shipment of the materials;
18.  Stages or participates in shows,
theatrical performances, sporting events or other such events in this State;
19.  Has an employee, independent contractor,
agent or other representative in this State, regardless of whether that person
resides in this State, to promote or induce sales of the person’s goods or
services;
20.  Has a telephone number that is answered
in this State;
21.  Carries passengers or personal property,
including, without limitation, oil and gas transmitted by pipeline, from one
point in this State to another point within this State if pickup and delivery
occurs within this State;
22.  Has facilities or an employee,
independent contractor, agent or other representative in this State, regardless
of whether the employee, independent contractor, agent or representative
resides in this State:
(a) For storing, delivering or shipping goods from
within this State;
(b) For servicing, maintaining or repairing
vehicles, trailers, containers or other equipment in this State;
(c) For coordinating and directing the
transportation of passengers or freight in this State; or
(d) For doing any other business in this State; or
23.  Engages in any other activity that
constitutes sufficient nexus to subject the business entity to the commerce tax
in a manner consistent with the United States Constitution.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)