Nev. Admin. Code § 363C.540 — 363C.540

NAC 363C.540    Revenue from promotion services for events. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  If a business entity promotes an event
that will be held in this State, the gross revenue from the promotion services
are sitused to this State, regardless of where the promotion services are
performed.
2.  If a business entity promotes a group of
events that will be held both within and outside of this State, the amount of
the gross revenue from the promotion services that is sitused to this State is
equal to the total gross revenue from the promotion services multiplied by a
fraction, the numerator of which is the number of known events held in this
State for which promotion services are performed and the denominator of which
is the number of all known events held both within and outside of this State
for which promotion services are performed. If no event locations are known,
the gross revenue from the promotion 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.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)