Nev. Admin. Code § 363C.400 — 363C.400

NAC 363C.400    Revenue from collection services.
( NRS 360.090 , 363C.100 , 363C.220 )
1.  If a business entity provides collection
services for a purchaser located only in this State, the gross revenue is
sitused to this State, regardless of where the services are provided.
2.  If a business entity provides collection
services for a purchaser with operations located both within and outside of
this State, the gross revenue is sitused to this State if the services provided
are related to specific operations of the purchaser that are located in this
State.
3.  At the election of a business entity that
provides collection services, and as long as it is applied in a reasonable,
consistent and uniform manner, the gross revenue from collection 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
collection 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 collection 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)