Nev. Admin. Code § 363C.570 — 363C.570

NAC 363C.570    Revenue from transportation services, air transportation services
and logistics services. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  Except as otherwise provided in
subsection 2, the gross revenue of a business entity from transportation
services is sitused to this State if the transportation services originate from
a location in this State and the final destination of the transportation
services, as determined by the bill of lading, proof of delivery or other
document containing both the origin and final destination of the transportation
services, is a location in this State.
2.  The gross revenue of a business entity
from air transportation services or transportation services provided pursuant
to chapter 706 of NRS is sitused to
this State if the transportation services originate from a location in this
State and the destination at which the passenger or property being transported
finally exits the vehicle or aircraft is in this State.
3.  The gross revenue from the performance of
logistics services that relate to:
(a) Inventory management or warehousing operations
is sitused to the location of the inventory or warehouse.
(b) Purchasing operations is sitused to the
location where the purchaser of the logistics services benefits from such
services. In determining the location of such a purchaser, the following
measures, if known, shall be considered in sequential order:
(1) The branch, division or other business
unit where the purchaser primarily receives the benefit of the logistics
services;
(2) The primary location of the management
operations of the business unit of the purchaser; and
(3) 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.
4.  The gross receipts from logistics
services that relate to multiple types of logistics operations 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.
5.  As used in this section, “logistics
services” includes, without limitation, purchasing, inventory management,
warehousing, shipping and customer returns but does not include transportation
or brokerage services.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)