Nev. Admin. Code § 363C.350 — 363C.350

NAC 363C.350    Remuneration or payment to entertainer for certain services. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  If an entertainer receives remuneration,
including, without limitation, money, property or services, for participating
in, or appearing at, an event held in this State, the gross revenue received by
the entertainer is sitused to this State.
2.  If an entertainer is paid for endorsing a
person, place or thing in this State, the gross revenue received by the
entertainer 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 entertainer.
3.  If an entertainer’s services relate to
various locations both within and outside of this State, the gross revenue may
be sitused using any reasonable, consistent and uniform method of apportionment
that is supported by the business records of the entertainer as they existed at
the time the service was provided or within a reasonable time thereafter.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)