Nev. Admin. Code § 363C.445 — 363C.445

NAC 363C.445    Revenue from facilities management services. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  If a business entity provides facilities
management services at a facility located wholly in this State, the gross
revenue from those services is sitused to this State.
2.  Except as otherwise provided in
subsection 3, if the fee for facilities management services is not charged on a
per-location basis and the services are provided 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:
(a) If the services are provided for standardized
buildings, by a fraction, the numerator of which is the number of facilities
for which the services are provided which are located in this State and the
denominator of which is the total number of all facilities for which the
services are provided.
(b) If the services are not performed for
standardized buildings, by a fraction, the numerator of which is the square
footage of facilities for which the services are provided which are located in
this State and the denominator of which is the total square footage of all
facilities for which the services are provided.
3.  If the fee for facilities management
services is not charged on a per-location basis and the services are provided
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.
4.  As used in this section, “facilities
management services” includes, without limitation, landscaping services.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)