Nev. Admin. Code § 363C.365 — 363C.365

NAC 363C.365    Revenue from sale of cable or satellite service. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  If the primary place of use of cable or
satellite service by the purchaser or subscriber of the service is in this
State, the gross revenue from the sale of the cable or satellite service is
sitused to this State, regardless of where the cable or satellite service
originates. The primary place of use of cable or satellite service by a
purchaser or subscriber is deemed to be the billing address for the service
unless the seller of the service knows the purchaser or subscriber is using the
service at multiple locations.
2.  If a provider of cable or satellite
service knows that the purchaser or subscriber is using the service at multiple
locations both within and outside of this State, the amount of the gross
revenue from the sale of the service that is sitused to this State is equal to
the gross revenue from the sale of the service multiplied by a fraction, the
numerator of which is the number of properties in this State where the
purchaser or subscriber receives the service and the denominator of which is
the total number of properties where the purchaser or subscriber receives the
service.
3.  If a purchaser or subscriber of cable or
satellite service is located in this State, the gross revenue from providing
billing and other ancillary services for the provider of the cable or satellite
service is sitused to this State. If the location of the purchaser or
subscriber of the cable or satellite service is not known, the gross revenue
from providing billing and other ancillary services for the provider of the
cable or satellite service is sitused to the location of the provider of the
cable or satellite service.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)