Nev. Admin. Code § 363C.405 — 363C.405

NAC 363C.405    Revenue from computer programming services. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  If a business entity provides computer
programming services for a purchaser located only in this State, the gross
revenue is sitused to this State, regardless of where the business entity is
located.
2.  If a business entity provides computer
programming services for a purchaser that will use the services both within and
outside of this State:
(a) 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.
(b) If services are provided that do not relate to
the specific operations of the purchaser in this State, the amount of the gross
revenue sitused to this State is equal to the gross revenue from the service multiplied
by a fraction, the numerator of which is the purchaser’s number of users in
this State and the denominator of which is the purchaser’s number of users both
within and outside of this State.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)