Nev. Admin. Code § 363C.505 — 363C.505

NAC 363C.505    Revenue from legal services. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  If a business entity provides legal
services that relate to a matter within this State, the gross revenue from
those services is sitused to this State, regardless of where the services are
performed. If the legal services provided for the purchaser relate to locations
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.
2.  Except as otherwise provided in this
subsection, if a business entity provides legal 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. If the legal
services provided for the purchaser relate to a matter in another state, the
gross revenue from those services are not sitused to this State.
3.  At the election of a business entity that
provides legal services, and as long as it is applied in a reasonable,
consistent and uniform manner, the gross revenue from legal services may be
sitused according to the purchaser’s principal place of business or, if the
purchaser is a natural person not engaging in a business, to the residence of
the purchaser.
4.  As used in this section, “principal place
of business” means the location where the business unit purchasing the legal
services primarily maintains its operations. In determining the principal place
of business of a purchaser, the following measures, if known, shall be
considered in sequential order:
(a) The branch, division or other business unit
where the purchaser primarily receives the benefit of the legal services;
(b) The primary location of the management
operations of the business unit of the purchaser; and
(c) The billing address of the purchaser, if the
billing address is provided in good faith, is a site where the purchaser has
actual operations and is not merely a post office box.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)