Nev. Admin. Code § 363C.450 — 363C.450

NAC 363C.450    Revenue from moving property from one location to another. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  If a business entity provides the service
of moving property from one location to another and both the origin and the
final destination of the property being moved is a location in this State, the
gross revenue from those services is sitused to this State. If, while providing
moving services, a business entity charges fees for the incidental storage of
property, the gross revenue from those fees is not sitused to this State if:
(a) The property is not stored in this State; and
(b) The fee for the storage is separately billed
from the moving services.
2.  If a business entity provides packing or
unpacking services, the gross revenue from those services is sitused to the
location where such services are provided.
3.  If a business entity provides storage
services, the gross revenue from those services is sitused to this State if the
location of the stored property is in this State.
4.  If moving services, packing or unpacking
services or storage services relate to various locations both within and
outside of this State, the gross revenues 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)