Nev. Admin. Code § 363C.375 — 363C.375

NAC 363C.375    Revenue from sale of advertising via television and radio
broadcast or on Internet. ( NRS 360.090 , 363C.100 , 363C.220 )    The gross revenue from the sale of advertising
via television or radio broadcast or on the Internet, including, without
limitation, revenue from the sale of commercials and pay-per-click
advertisements, must be sitused to this State by multiplying the gross revenue
from the sale of such advertising by a fraction, the numerator of which is the
number of persons in the audience of the television or radio station, or the
number of the subscribers of the Internet provider, located in this State, and
the denominator of which is the total number of persons in the audience of the
television or radio station, or the total number of the subscribers of the
Internet provider, located both within and outside of this State.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)