Nev. Admin. Code § 363C.370 — 363C.370

NAC 363C.370    Revenue from sale of telecommunication service or mobile
telecommunication service. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  Except as otherwise provided in this
section, the gross revenue from the sale of telecommunication service or mobile
telecommunication service is sitused to this State if the primary place of the
customer’s use of the service is in this State.
2.  The gross revenue from the sale of
telecommunication service sold on an individual call-by-call basis is sitused
to this State if:
(a) The call both originates and terminates in this
State; or
(b) The call either originates or terminates in
this State and the service address is located in this State.
3.  The gross revenue from the sale of
postpaid telecommunication service is sitused to this State if the origination
point of the telecommunication signal is located in this State, as first
identified by the service provider’s telecommunication system or, if the
telecommunication system used to transport the telecommunication signal is not
the seller’s system, as identified by information received by the seller of the
telecommunication service from its service provider.
4.  The gross revenue from the sale of
prepaid telecommunication service or prepaid mobile telecommunication service
is sitused to this State if the purchaser obtains the prepaid card or similar
means of conveyance at a location in this State. The gross revenue from
recharging prepaid telecommunication service or mobile telecommunication
service is sitused to this State if the purchaser’s billing information
indicates a location in this State.
5.  The gross revenue from the sale of
private communication services is sitused to this State as follows:
(a) The gross revenue from the sale of each channel
termination point located within this State is sitused to this State.
(b) The gross revenue from the sale of the total
channel mileage between each termination point located within this State is
sitused to this State.
(c) Fifty percent of the gross revenue from the
sale of service segments for a channel between two customer channel termination
points, one of which is located in this State, and which segments are
separately charged, is sitused to this State.
(d) The amount of the gross revenue sitused to this
State from the sale of service segments for a channel located in this State and
in more than one other state or jurisdiction, and which segments are not separately
billed, equal to the gross revenue from the sale multiplied by a fraction, the
numerator of which is the number of customer channel termination points located
in this State and the denominator of which is the total number of customer
channel termination points located both within and outside of this State.
6.  The amount of the gross revenue from the
sale of billing services and ancillary services for telecommunication service
which is sitused to this State is equal to a fraction, the numerator of which
is the number of customers of the purchaser of those services who are located
in this State and the denominator of which is the total number of customers of
the purchaser of those services who are located both within and outside of this
State. If the location of the customers of the purchaser of the billing or ancillary
services is not known, the gross revenue may be sitused to the state in which
the purchaser of the services is located.
7.  The gross revenue from the sale of access
fees, including, without limitation, the carrier access charge paid by an
interexchange carrier to connect to a local exchange network in this State, is
sitused to this State as follows:
(a) The gross revenue from access fees attributable
to intrastate telecommunication service that both originates and terminates in
this State is sitused to this State.
(b) Fifty percent of the gross revenue from access
fees attributable to interstate telecommunication service is sitused to this
State if the interstate call either originates or terminates in this State.
(c) The gross revenue from interstate end user
access line charges, including, without limitation, the surcharge approved by
the Federal Communications Commission and levied pursuant to the 47 C.F.R. Part
69, is sourced to this State if the customer’s service address is in this
State.
8.  As used in this section, “primary place
of the customer’s use” means the street address of the location where the
customer’s use of the telecommunication service primarily occurs, which must be
the customer’s residential street address or the primary business street
address of the customer. In the case of mobile telecommunication service, such
address is the place of primary use only if it is within the licensed service
area of the customer’s home service provider.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)