Nev. Admin. Code § 363C.320 — 363C.320

NAC 363C.320    Revenue from accounting services.
( NRS 360.090 , 363C.100 , 363C.220 )
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.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)