Nev. Admin. Code § 363C.545 — 363C.545

NAC 363C.545    Revenue from security services. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  If a business entity provides security
services and the services are performed in this State, the gross revenue from
those services is sitused to this State.
2.  If a business entity provides security
services and the services are performed outside of this State, the gross
revenue from those services is sitused outside of this State.
3.  If security services provided by a
business entity relate to various locations both within and outside of this
State, the gross revenue may be sitused using any reasonable, consistent and
uniform method of apportionment that is supported by the business entity’s
business records 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)