Nev. Admin. Code § 363C.500 — 363C.500

NAC 363C.500    Revenue from investigative services. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  If a business entity provides
investigative 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.  If a business entity provides
investigative services for a purchaser with operations located both within and
outside of this State, the gross revenue is sitused to this State if the
services provided are related to specific operations of the purchaser that are
located in this State.
3.  If a business entity provides
investigative services that relate to specific operations of the purchaser that
are located both within and outside of this State, the gross revenue 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)