Nev. Admin. Code § 363C.455 — 363C.455

NAC 363C.455    Revenue from repair, maintenance or installation of personal
property. ( NRS
360.090 , 363C.100 , 363C.220 )    If a business entity provides repairs,
maintenance or installation of personal property and the personal property is:
1.  Dropped off and picked up at the location
of the business entity in this State, the gross revenue from the repair,
maintenance or installation is sitused to this State.
2.  Shipped to the location of the business
entity in this State from outside of this State but is then picked up at the
location in this State, the gross revenue from the repair, maintenance or
installation is sitused to this State.
3.  Dropped off or shipped to the location of
the business entity in this State but is then shipped outside of this State,
the gross revenue from the repair, maintenance or installation is sitused
outside of this State.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)