Nev. Admin. Code § 363C.460 — 363C.460

NAC 363C.460    Revenue from lease or sublease, rental or subrental of tangible
personal property. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  The gross revenue from the lease or
sublease, or rental or subrental, of tangible personal property must be sitused
to the location where the lease or sublease, or rental or subrental, is deemed
to take place pursuant to NRS
360B.365 , 360B.370 or 360B.375 .
2.  The gross revenue from the sale, lease or
sublease, or rental or subrental of real property must be sitused to the
location of the real property.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)