Nev. Admin. Code § 363C.475 — 363C.475

NAC 363C.475    Revenue from financial services.
( NRS 360.090 , 363C.100 , 363C.220 )
1.  If a business entity provides financial
services for a purchaser located only in this State, the gross revenue from
those services is sitused to this State, regardless of where the services are
provided.
2.  Except as otherwise provided in
subsection 3, if a business entity provides financial services for a purchaser
that is located 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 gross
revenue from those services multiplied by a fraction, the numerator of which is
the number of locations of the purchaser in this State and the denominator of
which is the number of locations of the purchaser both within and outside of
this State.
3.  If a business entity provides financial
services for a purchaser that is located 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)