Nev. Admin. Code § 363C.310 — 363C.310

NAC 363C.310    Conditions under which purchaser is “located only in this State.” ( NRS 360.090 , 363C.100 , 363C.220 )
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.
2.  As used in this section, “commercial
domicile” means the principal place from which a person’s trade or business is
conducted.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)