Nev. Admin. Code § 363C.560 — 363C.560

NAC 363C.560    Revenue from testing services at testing laboratory. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  Except as otherwise provided in
subsection 3, if a business entity provides testing services at a testing laboratory
located in this State, the gross revenue from the sale of the testing services
is sitused to this State.
2.  Except as otherwise provided in
subsection 3, if a business entity provides testing services at a testing
laboratory outside of this State, the gross revenue from the sale of those
services is sitused outside of this State.
3.  If a business entity provides testing
services and the testing services relate to various locations both within and
outside of this State, the gross revenue from those 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)