Nev. Admin. Code § 363C.335 — 363C.335

NAC 363C.335    Revenue from agency services. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  Except as otherwise provided in NAC 363C.340 , if a business entity provides agency
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.  Except as otherwise provided in NAC 363C.340 , if a business entity provides agency
services 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 agency services, and as long as it is applied in a reasonable,
consistent and uniform manner, the gross revenue from agency 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 agency
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 agency 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)