Nev. Admin. Code § 363C.340 — 363C.340

NAC 363C.340    Revenue from agent or manager representing athlete or entertainer
in contract negotiation. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  If an agent or manager represents an
athlete in negotiating a contract to play for a sports team based in this
State, or for a natural person to appear at a sporting event held in this
State, the gross revenue from that service is sitused to this State, regardless
of where the negotiations occur.
2.  If an agent or manager represents an
entertainer in negotiating a contract to perform at an event held in this
State, the gross revenue related to that event are sitused to this State,
regardless of where the negotiations occur.
3.  If an agent or manager represents an
entertainer in negotiating a contract to perform at locations both within and
outside of this State, the gross revenue from that service is sitused to this
State based on the number of known events held in this State compared to all
known events held both within and outside of this State.
4.  If an agent or manager represents an
athlete or entertainer in negotiating a contract to endorse a person, place or
thing in this State, the gross revenue from that service is sitused to this
State based on the number of known events held in this State compared to all
known events held both within and outside of this State. If no event locations
are known, the gross revenue is sitused to the location where the athlete or
entertainer resides.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)