Nev. Admin. Code § 363C.300 — 363C.300

NAC 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. ( NRS 360.090 , 363C.100 , 363C.220 )    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)