Nev. Admin. Code § 363C.510 — 363C.510

NAC 363C.510    Revenue from linen, uniform supply or dry cleaning services. ( NRS 360.090 , 363C.100 , 363C.220 )    Except as otherwise provided in this section,
if a business entity provides linen, uniform supply or dry cleaning services at
a location in this State, the gross revenue from those services is sitused to
this State. If a business entity provides linen, uniform supply or dry cleaning
services for an item that is delivered to or picked up at a location outside of
this State, the gross revenue from the service is sitused outside of this
State.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)