Nev. Admin. Code § 363C.575 — 363C.575

NAC 363C.575    Revenue from travel arrangement services. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  If a business entity provides travel
arrangement services for a purchaser located only in this State, the gross
revenue from those services is sitused to this State, regardless of where the
services are performed or the location of the travel destination.
2.  If a business entity provides travel
arrangement services for a purchaser with operations located both within and
outside of this State, the gross revenue from those services is sitused to this
State if the services performed are related to a specific employee whose post
of duty is in this State.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)