Nev. Admin. Code § 363C.345 — 363C.345

NAC 363C.345    Remuneration or payment to athlete for certain services. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  If an athlete receives remuneration,
including, without limitation, money, property or services, for participating
in, or obtaining prize money from, an event held in this State, the gross
revenue received by the athlete is sitused to this State.
2.  If an athlete is paid for appearing at an
event held in this State, the gross revenue received by the athlete is sitused
to this State.
3.  If an athlete is paid for endorsing a
person, place or thing in this State, the gross revenue received by the athlete
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 residence of the
athlete.
4.  As used in this section, “athlete”
includes, without limitation, the owner of an animal used in a sporting event.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)