Nev. Admin. Code § 363C.435 — 363C.435

NAC 363C.435    Revenue from engineering services. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  If a business entity provides engineering
services for a purchaser and the property for which those services are provided
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 engineering services are provided for property that will be
located both within and outside of this State, 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 by a fraction, the numerator of
which is the number of properties located in this State and the denominator of
which is the number of properties located both within and outside of this
State.
3.  If engineering services are provided for
property that will be located both within and outside of this State, 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)