Nev. Admin. Code § 363C.380 — 363C.380

NAC 363C.380    Revenue from sale of subscriptions and advertising by business
entity that publishes magazine or newspaper. ( NRS 360.090 , 363C.100 , 363C.220 )    The amount of the gross revenue from the sale
of subscriptions and advertising by a business entity that publishes a magazine
or newspaper which is sitused to this State is equal to the gross revenue from
those sales multiplied by a fraction, the numerator of which is the circulation
of the magazine or newspaper in this State and the denominator of which is the
total of the circulation of the magazine or newspaper both within and outside
of this State.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)