Nev. Admin. Code § 363C.410 — 363C.410

NAC 363C.410    Revenue from construction contracting services. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  If a business entity provides
construction contracting services for a purchaser and the property being
constructed is located wholly in this State, the gross revenue from those
services is sitused to this State, regardless of where the services are
provided.
2.  Except as otherwise provided in
subsection 3, if a business entity provides construction contracting services
for property that will be located both within and outside of this State and
there is no separation of costs per location, the amount of the gross revenue
from those services that is sitused to this State is equal to the amount of the
gross revenue from those services multiplied:
(a) If the services are provided for standardized
buildings, by a fraction, the numerator of which is the number of properties
anticipated to be built in this State and the denominator of which is the
number of properties to be built both within and outside of this State.
(b) If the services are not provided for standardized
buildings, by a fraction, the numerator of which is the square footage of
properties anticipated to be built in this State and the denominator of which
is the square footage of properties anticipated to be built both within and
outside of this State.
3.  If a business entity provides
construction contracting services for property that will be located both within
and outside of this State and there is no separation of costs per location, the
gross revenue from those services may be sitused using any reasonable,
consistent and uniform method of apportionment that is supported by the
business records of the business entity as they existed at the time the service
was provided.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)