Nev. Admin. Code § 363C.390 — 363C.390

NAC 363C.390    Revenue from call centers. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  The gross
revenue from providing call center services on a fixed-cost basis is sitused to
the location of the purchaser of the services.
2.  The gross revenue from providing call
center services on a variable, or per-call, cost basis is sitused to the
location of the customer of the purchaser of the call center services.
3.  For the purposes of this section, the
location of the purchaser of call center services or the purchaser’s customer
is determined by applying the following, if known, in sequential order:
(a) The location of the residence, branch, division
or other business unit where the purchaser or purchaser’s customer primarily
receives the benefit of the call center services;
(b) The primary location of the management
operations of the business unit of the purchaser or purchaser’s customer; and
(c) The billing address of the purchaser or
purchaser’s customer, if the billing address is provided in good faith, is a
site where the purchaser or customer has actual operations or resides and is
not merely a post office box. To determine the billing address of the purchaser
or purchaser’s customer, a provider of call center services may use the area
code or zip code of the purchaser or purchaser’s customer.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)