Nev. Admin. Code § 363C.525 — 363C.525

NAC 363C.525    Revenue from sale of membership to enter or participate in
activity. ( NRS
360.090 , 363C.100 , 363C.220 )
1.  If a business entity sells a membership
that allows a person to enter, or participate in an activity at, a location
which is located only in this State, the gross revenue from the sale of the
membership is sitused to this State, regardless of where the membership is
purchased.
2.  If a business entity sells a membership
that allows a person to enter, or participate in an activity at, multiple
locations both within and outside of this State, the gross revenue from the
sale is sitused to this State if the membership is to be primarily used at
locations in this State. The location of the primary use of a membership is
presumed to be the location closest to the purchaser’s location at time of
purchase.
3.  At the election of a business entity that
sells memberships, and as long as it is applied in a reasonable, consistent and
uniform manner, the gross revenue from the sale of a membership 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
membership 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 uses the membership;
(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)