Nev. Admin. Code § 363C.535 — 363C.535

NAC 363C.535    Revenue from payroll services. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  If a business entity provides payroll
services for a purchaser whose employees are located only in this State, the
gross revenue from those services is sitused to this State, regardless of where
the services are performed.
2.  If a business entity provides payroll
services for a purchaser whose employees are located both within and outside of
this State and the payroll services are provided for employees located in this
State and at least one other state, the amount of the gross revenue from those
services which is sitused to this State is equal to the total gross revenue
from those services multiplied by a fraction, the numerator of which is the
number of employees located in this State for which payroll services are performed
and the denominator of which is the total number of employees located both
within and outside of this State for which payroll services are performed.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)