Nev. Admin. Code § 363C.515 — 363C.515

NAC 363C.515    Revenue from management consulting services. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  If a business entity provides management
consulting 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 management
consulting services for a purchaser with operations located both within and
outside of this State, the gross revenue from those services is sitused to this
State if the services provided are related to specific operations of the
purchaser that are located in this State.
3.  At the election of a business entity that
provides management consulting services, and as long as it is applied in a
reasonable, consistent and uniform manner, the gross revenue from management
consulting services may be sitused according to the principal place of business
of the purchaser or, if the purchaser is a natural person who is 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
management consulting 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 management consulting
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)