Nev. Admin. Code § 363C.490 — 363C.490

NAC 363C.490    Revenue from health care services. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  If a business entity provides health care
services in this State, the gross revenue from those services is sitused to
this State.
2.  If a business entity provides health care
services both within and outside of this State, the gross revenue from the
service 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)