Nev. Admin. Code § 363C.385 — 363C.385

NAC 363C.385    Revenue from Internet or web hosting services. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  If a business entity provides Internet or
web hosting services for a purchaser located only in this State, the gross
revenue from those services is sitused to this State, regardless of where the
web host is located.
2.  If a business entity provides Internet or
web hosting services for a purchaser located only outside of this State, the
gross revenue from those services is sitused outside this State, regardless of
whether the web host is located in this State.
3.  At the election of a business entity that
provides Internet or web hosting services, and as long as it is applied in a
reasonable, consistent and uniform manner, the gross revenue from Internet or
web hosting services may be sitused according to the principal place of
business of the purchaser or, if the purchaser is a natural person who is not
engaging in a business, to the residence of the purchaser.
4.  As used in this section, “principal place
of business” means the location where the business unit purchasing the Internet
or web hosting services primarily maintains its operations. In determining the
principal place of business of a purchaser, the following measures, if known,
shall be considered in sequential order:
(a) The branch, division or other business unit
where the purchaser primarily receives the benefit of the Internet or web
hosting services;
(b) The primary location of the management
operations of the business unit of the purchaser; and
(c) The billing address of the purchaser, if the
billing address is provided in good faith, is a site where the purchaser has
actual operations and is not merely a post office box.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)