Nev. Rev. Stat. § 363D.180 — Situsing

1.  In computing the tax owed by a business
entity pursuant to this chapter, the gross revenue of the business entity, as
adjusted pursuant to NRS 363D.170 ,
must be sitused to this State in accordance with the following rules:
(a) Gross rents and royalties from real property
are sitused to this State if the real property is located in this State.
(b) Gross revenue from the sale of real property
is sitused to this State if the real property is located in this State.
(c) Gross rents and royalties from tangible
personal property are sitused to this State to the extent that the tangible
personal property is located or used in this State.
(d) Gross revenue from the sale of gold or silver
is sitused to this State if the gold or silver is extracted in this State.
(e) Gross revenue from the sale of tangible
personal property is sitused to this State if the property is delivered or
shipped to a buyer in this State, regardless of the F.O.B. point or any other
condition of sale.
(f) Gross revenue from the sale of transportation
services is sitused to this State if both the origin and the destination point
of the transportation are located in this State.
(g) Gross revenue from the sale of any services
not otherwise described in this section is sitused to this State in the
proportion that the purchaser’s benefit in this State, with respect to what was
purchased, bears to the purchaser’s benefit everywhere with respect to what was
purchased. For the purposes of this paragraph, the physical location at which
the purchaser of a service ultimately uses or receives the benefit of the
service that was purchased is paramount in determining the proportion of the
benefit in this State to the benefit everywhere. If the records of a business
entity do not allow the taxpayer to determine that location, the business
entity may use an alternative method to situs gross revenue pursuant to this
section if the alternative method is reasonable, is consistently and uniformly
applied and is supported by the taxpayer’s records as those records exist when
the service is provided or within a reasonable period of time thereafter.
(h) Gross revenue not otherwise described in this
section is sitused to this State if the gross receipts are from business
conducted in this State. For the purposes of this paragraph, the physical
location of the purchaser is paramount in determining if business is done in
this State. If the records of a business entity do not allow the business entity
to determine the location of the purchaser, the gross revenue must not be
considered to be from business conducted in this State.
2.  If the application of the provisions of
subsection 1 does not fairly represent the extent of the business conducted in
this State by a business entity, the Department may authorize the business
entity to use an alternative method of situsing gross revenue to this State.

OVERPAYMENTS AND REFUNDS