Nev. Admin. Code § 363C.440 — 363C.440

NAC 363C.440    Revenue from extermination services. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  If a business entity provides
extermination services in this State, the gross revenue from those services is
sitused to this State.
2.  If a business entity provides
extermination services outside of this State, none of the gross revenue from
those services is sitused to this State.
3.  If extermination services relate to various
locations 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 or within a reasonable
time thereafter.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)