Nev. Admin. Code § 363C.355 — 363C.355

NAC 363C.355    Revenue from entertainment services. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  If entertainment services are to be
provided wholly in this State, the gross revenue from those services is sitused
to this State, regardless of where the services are purchased.
2.  If entertainment services are to be
provided both within and outside of this State and originate from, and
terminate at, a location in this State, the gross revenue from those services
are sitused to this State, regardless of where the services are purchased.
3.  The gross revenue from the sale of passes
that can be used for admission to locations both within and outside of this
State is sitused to this State if the admission is to be primarily used at
locations in this State. The location of the primary use of an admission is
presumed to be the closest facility to the location of the purchaser at the
time of purchase.
4.  If entertainment services relate to
various locations both within and outside of this State, the gross revenue from
those services may be sitused using any reasonable, consistent and uniform
method of apportionment that is supported by the business records of the business
entity 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)