Nev. Admin. Code § 363C.415 — 363C.415

NAC 363C.415    Revenue from contract manufacturing services. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  If a business entity provides contract
manufacturing services, the gross revenue from those services is sitused to
this State if the property manufactured is delivered or shipped to a purchaser
in this State, regardless of the F.O.B. point or any other condition of sale.
If the purchaser of the property does not provide a location where the property
manufactured is to be delivered or shipped, the gross revenue is sitused to
this State if the contract manufacturing services are provided in this State.
2.  As used in this section, “contract
manufacturing services” includes, without limitation, the performance of
manufacturing services on a piece of property that the contract manufacturer
does not own.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)