Nev. Admin. Code § 363C.495 — 363C.495

NAC 363C.495    Revenue of writer or artist for writing or artistic services. ( NRS 360.090 , 363C.100 , 363C.220 )    If a writer or artist is a business entity and
delivers the product of his or her writing or artistic services in tangible or
electronic form, the gross revenue is sitused to this State if the purchaser
receives the product in this State. If such a writer or artist does not know
the location at which the purchaser receives the product, the gross revenue is
sitused to this State if the address to which the writer or artist sends the
invoice is located in this State.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)