Nev. Admin. Code § 363C.330 — 363C.330

NAC 363C.330    Revenue from architectural services. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  If a business entity provides
architectural services for a purchaser and the property being designed is to be
located wholly in this State, the gross revenue from those services is sitused
to this State, regardless of where the services are provided.
2.  If a business entity provides
architectural services for a purchaser and the property being designed is to be
located both within and outside of this State, the amount of the gross revenue
from the architectural services that is sitused to this State is equal to the
amount of the gross revenue from those services multiplied:
(a) By a fraction, the numerator of which is the
number of properties anticipated to be built in this State and the denominator
of which is the number of properties anticipated to be built both within and
outside of this State; or
(b) If the architectural services are not for
standardized buildings, by a fraction, the numerator of which is the square
footage of the properties anticipated to be built in this State and the
denominator of which is the square footage of the properties anticipated to be
built both within and outside of this State.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)