[Rev. 9/25/2018 1:51:04 PM]

[NAC-363C Revised Date: 9-18]

CHAPTER 363C - COMMERCE TAX

GENERAL PROVISIONS

363C.100           “Fiduciary duty” defined for purposes of NRS 363C.070.

363C.110           “Intangible investments” construed for purposes of NRS 363C.020.

363C.120           Goods or services provided on “complimentary basis” construed for purposes of NRS 363C.045.

IMPOSITION AND COLLECTION

General Provisions for Business Entities

363C.200           Factors for determining whether business entity is engaging in business in this State.

363C.210           Imposition; factors for determining whether person or entity is business entity subject to tax.

363C.220           Requirement to file Nevada Commerce Tax Return; specific requirements for business entity with gross revenue less than $4,000,000.

363C.230           Calculation of deduction from gross revenue for health care providers.

363C.240           Calculation of rate used to calculate amount of tax.

363C.250           Waiver or reduction of penalty and interest for late payment; disallowance of interest on overpayment under certain circumstances.

Situsing of Gross Revenue of Business Entity to This State

363C.300           Provisions of NAC 363C.310 to 363C.590 provide method for situsing to this State; list not exclusive.

363C.310           Conditions under which purchaser is “located only in this State.”

363C.320           Provision of accounting services.

363C.325           Provision of advertising services.

363C.330           Provision of architectural services.

363C.335           Provision of agency services.

363C.340           Agent or manager representing athlete or entertainer in contract negotiation.

363C.345           Remuneration or payment to athlete for certain services.

363C.350           Remuneration or payment to entertainer for certain services.

363C.355           Provision of entertainment services.

363C.360           Provision of barbering, cosmetology, beauty salon or spa services.

363C.365           Sale of cable or satellite service.

363C.370           Sale of telecommunication service or mobile telecommunication service.

363C.375           Sale of advertising via television and radio broadcast or on Internet.

363C.380           Sale of subscriptions and advertising by business entity that publishes magazine or newspaper.

363C.385           Provision of Internet or web hosting services.

363C.390           Provision of call centers.

363C.395           Provision of child care services.

363C.400           Provision of collection services.

363C.405           Provision of computer programming services.

363C.410           Provision of construction contracting services.

363C.415           Provision of contract manufacturing services.

363C.420           Provision of data processing services.

363C.425           Remuneration, other than wages, received by director of corporation.

363C.430           Leasing of employee to another person.

363C.435           Provision of engineering services.

363C.440           Provision of extermination services.

363C.445           Provision of facilities management services.

363C.450           Providing service of moving property from one location to another.

363C.455           Providing repair, maintenance or installation of personal property.

363C.460           Lease or sublease, rental or subrental of tangible personal property.

363C.465           Services provided with respect to real property by real estate broker.

363C.470           Conducting appraisal of real property.

363C.475           Provision of financial services.

363C.480           Provision of funeral services.

363C.485           Dealing, operating, carrying on, conducting, maintaining or exposing game for play.

363C.490           Provision of health care services.

363C.495           Delivery of writing or artistic services by writer or artist.

363C.500           Provision of investigative services.

363C.505           Provision of legal services.

363C.510           Provision of linen, uniform supply or dry cleaning services.

363C.515           Provision of management consulting services.

363C.520           Provision of market research services.

363C.525           Sale of membership to enter or participate in activity.

363C.530           Provision of money order or wire transfer services.

363C.535           Provision of payroll services.

363C.540           Promotion services for events.

363C.545           Provision of security services.

363C.550           Provision of tax preparation services.

363C.555           Provision of technical assistance services.

363C.560           Provision of testing services at testing laboratory.

363C.565           Provision of towing services.

363C.570           Provision of transportation services, air transportation services and logistics services.

363C.575           Provision of travel arrangement services.

363C.580           Provision of veterinarian services.

363C.585           Provision of waste management services.

363C.590           Business interruption insurance proceeds.

 

 

GENERAL PROVISIONS

     NAC 363C.100  “Fiduciary duty” defined for purposes of NRS 363C.070. (NRS 360.090, 363C.070, 363C.100)  For the purposes of determining whether revenue received by a business entity is pass-through revenue pursuant to paragraph (a) of subsection 1 of NRS 363C.070, “fiduciary duty” means a duty arising from a relationship governed by the provisions of NRS 162.010 to 162.140, inclusive.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.110  “Intangible investments” construed for purposes of NRS 363C.020. (NRS 360.090, 363C.020, 363C.100)  For the purposes of the exemption from the commerce tax set forth in paragraph (m) of subsection 2 of NRS 363C.020, the term “intangible investments” includes, without limitation, the intangible investments described in that paragraph and an interest in any entity, including, without limitation, a trust, S corporation, partnership, limited-liability company or other entity in which a person owns an interest, regardless of whether that person controls or participates in the management of the entity in which the person owns an interest.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.120  Goods or services provided on “complimentary basis” construed for purposes of NRS 363C.045. (NRS 360.090, 363C.045, 363C.100)  For the purposes of paragraph (c) of subsection 3 of NRS 363C.045, goods or services are provided on a complimentary basis if the goods or services are provided at no charge, in exchange for points or credits earned pursuant to a program under which points or credits are earned or awarded to the customers of a business entity or in exchange for a coupon, voucher or certificate.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

IMPOSITION AND COLLECTION

General Provisions for Business Entities

     NAC 363C.200  Factors for determining whether business entity is engaging in business in this State. (NRS 360.090, 363C.020, 363C.100)  For the purpose of determining whether a business entity is engaging in a business in this State, a business entity is commencing or conducting business in this State if the business entity:

     1.  In the ordinary course of business, enters this State to purchase, place or display advertising for the benefit of another person;

     2.  Has consigned goods in this State;

     3.  Performs a contract in this State, regardless of whether the person brings his or her own employees into this State, hires local labor or subcontracts with another person for such employment or labor;

     4.  Delivers into this State in its own vehicles items which the business entity has sold;

     5.  Has employees or representatives in this State doing the person’s business;

     6.  Does business in any area within this State, regardless of whether the area is leased by, owned by, ceded to or under the control of the Federal Government;

     7.  Enters into one or more contracts as a franchisor with a franchisee by which:

     (a) The franchisee is granted the right to engage in the business of offering, selling or distributing goods or services under a marketing plan or system prescribed in substantial party by the franchisor; and

     (b) The operation of the franchisee’s business pursuant to such plan is substantially associated with the franchisor’s trademark, service mark, trade name, logotype, advertising or other commercial symbol designating the franchisor or its affiliate;

     8.  Maintains a place of business in this State from which the person supervises the management of an entity in which the person has an ownership interest or managing, directing or providing services for fees in this State for an entity in which the person has an ownership interest;

     9.  Has inventory in this State or has spot inventory in this State for the convenient delivery to customers, regardless of whether the bulk of orders are filled from outside of this State;

     10.  Leases tangible personal property which is used in this State;

     11.  Provides loan production activities in this State through employees, independent contractors, agents or other representatives, regardless of whether such persons reside in this State, including, without limitation, soliciting sales contracts or loans, gathering financial data, making credit checks, collecting accounts, repossessing property or providing other financial activities;

     12.  In exchange for fees, acts as a general partner in a general partnership or limited partnership which is doing business in this State or as a director of a corporation which is doing business in this State;

     13.  Maintains a place of business in this State;

     14.  Assembles, processes, manufactures or stores goods in this State;

     15.  Holds, acquires, leases or disposes of any real property located in this State;

     16.  Provides any service while physically present in this State through employees, independent contractors, agents or other representatives, regardless of whether the employee, independent contractor, agent or representative providing the service resides in this State, including, without limitation:

     (a) Maintaining or repairing property located in this State whether under warranty or by separate contract;

     (b) Installing, erecting or modifying property in this State;

     (c) Conducting training classes, seminars or lectures in this State;

     (d) Providing any kind of technical assistance in this State, including, without limitation, engineering services; or

     (e) Investigating, handling or otherwise assisting in resolving customer complaints in this State;

     17.  Sends materials to this State to be stored while awaiting orders for the shipment of the materials;

     18.  Stages or participates in shows, theatrical performances, sporting events or other such events in this State;

     19.  Has an employee, independent contractor, agent or other representative in this State, regardless of whether that person resides in this State, to promote or induce sales of the person’s goods or services;

     20.  Has a telephone number that is answered in this State;

     21.  Carries passengers or personal property, including, without limitation, oil and gas transmitted by pipeline, from one point in this State to another point within this State if pickup and delivery occurs within this State;

     22.  Has facilities or an employee, independent contractor, agent or other representative in this State, regardless of whether the employee, independent contractor, agent or representative resides in this State:

     (a) For storing, delivering or shipping goods from within this State;

     (b) For servicing, maintaining or repairing vehicles, trailers, containers or other equipment in this State;

     (c) For coordinating and directing the transportation of passengers or freight in this State; or

     (d) For doing any other business in this State; or

     23.  Engages in any other activity that constitutes sufficient nexus to subject the business entity to the commerce tax in a manner consistent with the United States Constitution.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.210  Imposition; factors for determining whether person or entity is business entity subject to tax. (NRS 360.090, 363C.020, 363C.100)

     1.  The commerce tax is a tax imposed on each business entity engaging in a business in this State. To determine whether a business entity is engaging in a business in this State, the Department must consider the activities of the business entity and not the activities of other entities in which the business entity owns an interest.

     2.  Except as otherwise provided in subsection 3 and chapter 363C of NRS, for the purpose of determining whether a person or other entity is subject to the commerce tax, a person or other entity is a business entity if the person is:

     (a) An entity organized pursuant to title 7 of NRS or another equivalent statute of this State or another jurisdiction, other than an entity organized pursuant to chapter 82 or 84 of NRS.

     (b) A state, national, domestic or foreign bank, whether organized under the laws of this State, another state or another country, or under federal law.

     (c) A savings and loan association or savings bank, whether organized under the laws of this State, another state or another country, or under federal law.

     (d) A partnership governed by chapter 87 of NRS or another equivalent statute of this State or another jurisdiction.

     (e) A registered limited-liability partnership registered with the Secretary of State pursuant to NRS 87.440 to 87.500, inclusive.

     (f) A business association.

     (g) A joint venture, except a joint operating or co-ownership arrangement which meets the requirements of 26 C.F.R. § 1.761-2(a)(3), Treas. Reg. § 1.761-2(a)(3), that elects out of federal partnership treatment as provided by 26 U.S.C. § 761(a).

     (h) A joint stock company.

     (i) A holding company.

     (j) A natural person who is required to file with the Internal Revenue Service a:

          (1) Schedule C (Form 1040), Profit or Loss from Business, or its equivalent or successor form;

          (2) Schedule E (Form 1040), Supplemental Income and Loss, or its equivalent or successor form, if an activity of the natural person is reported on Part I of that Schedule; or

          (3) Schedule F (Form 1040), Profit or Loss from Farming, or its equivalent or successor form.

     (k) Any other person engaging in a business in this State.

     3.  For the purpose of determining whether a person or other entity is subject to the commerce tax, a person or other entity is not a business entity if the person or entity is listed in subsection 2 of NRS 363C.020, regardless of whether the person or entity is engaging in a business in this State.

     4.  As used in this section:

     (a) “Holding company” means an entity that confines its activities to owning stock in, and supervising management of, other companies.

     (b) “Joint stock company” means a common-law unincorporated business enterprise of natural persons possessing common capital with ownership interests represented by shares of stock.

     (c) “Joint venture” means a partnership engaged in the joint prosecution of a particular transaction for mutual profit.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.220  Requirement to file Nevada Commerce Tax Return; specific requirements for business entity with gross revenue less than $4,000,000. (NRS 360.090, 363C.100, 363C.200)

     1.  Each business entity engaging in a business in this State during a taxable year must file a Nevada Commerce Tax Return for that taxable year pursuant to subsection 2 of NRS 363C.200, regardless of whether the business entity is liable for payment of the commerce tax pursuant to NRS 363C.300 to 363C.560, inclusive.

     2.  A business entity engaging in a business in this State whose Nevada gross revenue for a taxable year is less than $4,000,000 shall provide on its Nevada Commerce Tax Return only the following information:

     (a) The taxable year;

     (b) The tax identification number issued to the business entity by the Department;

     (c) The NAICS code that corresponds to the business category in which the business entity is primarily engaged, as set forth in NRS 363C.310 to 363C.550, inclusive, or, if the NAICS code of the business entity does not correspond to a business category set forth in those sections, the NAICS code of the business entity;

     (d) The legal name and address of the business entity; and

     (e) The affirmation of the business entity or the business entity’s authorized representative, signed under penalty of perjury, that the Nevada gross revenue of the business entity for the taxable year was less than $4,000,000.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.230  Calculation of deduction from gross revenue for health care providers. (NRS 360.090, 363C.100, 363C.210)

     1.  For the purpose of calculating the amount of the deduction from gross revenue set forth in paragraphs (i) and (j) of subsection 1 of NRS 363C.210, the actual cost to a health care provider for uncompensated care is an amount equal to the operating expenses of the health care provider for the most recent federal tax year of the health care provider, multiplied by:

     (a) The uncompensated care ratio of the health care provider calculated for the most recent federal tax year of the health care provider; or

     (b) If the health care provider elects to use the uncompensated care ratio calculated for the most recent report filed by the health care provider pursuant to subsection 3 of NRS 449.490, the uncompensated care ratio calculated for that report. A health care provider that elects to use the uncompensated care ratio described in this subsection shall maintain sufficient records to verify the validity of the calculation of the uncompensated care ratio.

     2.  A health care provider shall maintain for all uncompensated care a record of the service provided, the standard charge for the service and the payments received by the health care provider for the service.

     3.  As used in this section:

     (a) “Health care provider” has the meaning ascribed to it in NRS 363C.210.

     (b) “Operating expenses” means:

          (1) The amount reported on lines 2 and 21 of Form 1065, U.S. Return of Partnership Income, or its equivalent or successor form;

          (2) The amount reported on lines 2 and 20 of Form 1120S, U.S. Income Tax Return for an S Corporation, or its equivalent or successor form; or

          (3) The corresponding line item from any other federal tax form filed by the health care provider,

Ê with respect to services sitused to this State pursuant to NAC 363C.490, less any such amounts that have been deducted from its gross revenue pursuant to subsection 1 of NRS 363C.210, including, without limitation, bad debts.

     (c) “Uncompensated care charges” means an amount equal to the standard charge for health care services for which the health care provider has not received any payment or for which the health care provider has received partial payment that does not cover the cost of the health care services provided to the patient, excluding any portion of a charge that the health care provider has no right to collect under a private health care plan, under an agreement with a patient for a specific amount or under the charge limitations imposed by a program described in subparagraphs (1), (2) and (3) of paragraph (i) of subsection 1 of NRS 363C.210. For the purposes of this paragraph, the standard charge for health care services must be comparable to the charges applied to health care services provided to all patients of the health care provider.

     (d) “Uncompensated care ratio” means the ratio equal to uncompensated care charges, less the amounts received toward uncompensated care charges that do not cover the cost of the health care services provided to a patient, divided by the total charges for all health care services, including, without limitation, uncompensated care charges.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.240  Calculation of rate used to calculate amount of tax. (NRS 360.090, 363C.100, 363C.200)

     1.  For the purpose of determining the rate used to calculate the amount of commerce tax required to be paid by a business entity pursuant to NRS 363C.310 to 363C.560, inclusive, the business category of the business entity is:

     (a) The NAICS code designated by the business entity pursuant to subsection 2; or

     (b) If the NAICS code designated by the business entity is changed pursuant to subsection 3 or 4, the NAICS code of the business entity as determined pursuant to subsection 3 or 4.

     2.  In the initial Nevada Commerce Tax Return filed with the Department pursuant to subsection 2 of NRS 363C.200:

     (a) Except as otherwise provided in paragraph (b), the business entity must designate:

          (1) The NAICS code of the business in which the business entity is engaged; and

          (2) The tax rate set forth in NRS 363C.310 to 363C.550, inclusive, for the NAICS code designated by the business entity pursuant to subparagraph (1) or, if the tax rate for that NAICS code is not set forth in those sections, the tax rate for the unclassified business category set forth in NRS 363C.560.

     (b) If the business entity is engaging in a business categorized in more than one NAICS code, the business entity must designate:

          (1) The NAICS code of the business with the greatest percentage of the business entity’s Nevada gross revenue for the taxable year for which the initial return is filed or, at the election of the business entity, the NAICS code of the business with the greatest average percentage of the business entity’s Nevada gross revenue for the 3 fiscal years immediately preceding the filing of the initial return; and

          (2) The tax rate set forth in NRS 363C.310 to 363C.550, inclusive, for the NAICS code designated by the business entity pursuant to subparagraph (1) or, if the tax rate for that NAICS code is not set forth in those sections, the tax rate for the unclassified business category set forth in NRS 363C.560.

     3.  A business entity that wishes to change the NAICS code designated for the business entity pursuant to subsection 1 must submit to the Department, on or before the date on which the Nevada Commerce Tax Return for the taxable year, a written request to change its designated NAICS code on a form prescribed by the Department. A request submitted pursuant to this subsection must:

     (a) State the current NAICS code designated for the business entity, the proposed NAICS code for the business entity, the taxable year to which the proposed NAICS code will apply and the reason for the requested change; and

     (b) Be accompanied by documentation indicating that the current NAICS code designated for the business entity is erroneous or inaccurate.

     4.  Within 60 days after receipt of a request and the information required by subsection 3, the Department shall determine and notify the business entity of:

     (a) The NAICS code of the business entity;

     (b) The tax rate for the NAICS code of the business entity as set forth in NRS 363C.310 to 363C.560, inclusive; and

     (c) The period to which the NAICS code and tax rate will apply.

Ê If the Department does not make such a determination within the period prescribed by this subsection, the request is deemed to be approved by the Department.

     5.  If, based on fraudulent or incorrect information, the Department approves a change to the NAICS code of a business entity, the Department is not estopped from assessing a deficiency in the payment of the commerce tax and imposing the applicable penalty and interest for such deficiency.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.250  Waiver or reduction of penalty and interest for late payment; disallowance of interest on overpayment under certain circumstances. (NRS 360.090, 360.419)

     1.  In addition to the grounds for a waiver or reduction of the penalty and interest for a late payment of the commerce tax set forth in NAC 360.396, the Department may waive or reduce a penalty or interest, or both, for a late payment of the commerce tax if the Nevada Commerce Tax Return was timely filed pursuant to subsection 2 of NRS 363C.200, and the Department determines that the late payment was made because, in calculating the Nevada gross revenue of the taxpayer, the taxpayer or the taxpayer’s agent relied on:

     (a) The commerce tax calculations of the taxpayer for the taxable year immediately preceding the taxable year for which the commerce tax was paid; or

     (b) Federal income tax calculations of the taxpayer for the most recent federal tax year of the taxpayer.

     2.  In determining whether to waive or reduce the penalty or interest, or both, for a late payment pursuant to subsection 1, the Department may consider whether the Nevada gross revenue reported on the taxpayer’s Nevada Commerce Tax Return is the same as, or similar to, the:

     (a) Nevada gross revenue reported on the Nevada Commerce Tax Return of the taxpayer for the taxable year immediately preceding the taxable year for which the commerce tax was paid; or

     (b) The revenue reported on the federal income tax return of the taxpayer for the most recent taxable year of the taxpayer.

     3.  A taxpayer or the taxpayer’s agent may request the waiver or reduction of the penalty or interest, or both, pursuant to subsection 1 by submitting to the Department the federal income tax return or Nevada Commerce Tax Return on which the taxpayer or taxpayer’s agent relied and a written statement signed under oath by the taxpayer or the taxpayer’s agent which establishes that the taxpayer qualifies for the relief requested.

     4.  The Department shall not consider a request made pursuant to subsection 3 until the taxpayer has paid in full the commerce tax upon which the interest or penalty is assessed.

     5.  If an overpayment of the commerce tax was made because, in calculating the Nevada gross revenue of the taxpayer, the taxpayer or the taxpayer’s agent relied on the information described in paragraph (a) or (b) of subsection 1, the overpayment must be deemed to be made intentionally or by reason of carelessness for the purposes of NRS 363C.620, and the Department must not allow any interest on the overpayment.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

Situsing of Gross Revenue of Business Entity to This State

     NAC 363C.300  Provisions of NAC 363C.310 to 363C.590 provide method for situsing to this State; list not exclusive. (NRS 360.090, 363C.100, 363C.220)  The provisions of NAC 363C.310 to 363C.590, inclusive, set forth the method for situsing to this State the gross revenue from the provision of certain services for the purposes of the commerce tax. NAC 363C.310 to 363C.590, inclusive, are not intended to set forth a comprehensive list of services but provides the method for situsing to this State the gross revenue from each service listed. If a service is not specifically listed in NAC 363C.310 to 363C.590, inclusive, the provisions of those sections providing the method for situsing a similar service may provide guidance. The provision of a service that is not listed in NAC 363C.310 to 363C.590, inclusive, or similar to a service listed in those sections may be handled on a case-by-case basis, the revenue from such a service must be sitused to this State in accordance with NRS 363C.220. The Department reserves the right to review and adjust any situsing of gross revenue made by a business entity.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.310  Conditions under which purchaser is “located only in this State.” (NRS 360.090, 363C.100, 363C.220)

     1.  For the purposes of NAC 363C.310 to 363C.590, inclusive, a purchaser is “located only in this State” if:

     (a) The purchaser is a natural person who is a resident of this State and has no business locations outside of this State.

     (b) The purchaser is a person, other than a natural person, whose commercial domicile is in this State and that has no physical locations outside of this State.

     2.  As used in this section, “commercial domicile” means the principal place from which a person’s trade or business is conducted.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.320  Provision of accounting services. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity provides accounting 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 provided.

     2.  If accounting services are provided 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 provided benefit specific operations of the purchaser that are located in this State.

     3.  At the election of a business entity that provides accounting services, and as long as it is applied in a reasonable, consistent and uniform manner, the gross revenue from accounting services may be sitused according to the principal place of business of the purchaser or, if the purchaser is a natural person who has no operations located outside of this State, to the residence of the purchaser.

     4.  As used in this section, “principal place of business” means the location where the business unit purchasing the accounting services primarily maintains its operations. In determining the principal place of business of a purchaser, the following measures, if known, shall be considered in sequential order:

     (a) The branch, division or other business unit where the purchaser primarily receives the benefit of the accounting services;

     (b) The primary location of the management operations of the business unit of the purchaser; and

     (c) 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.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.325  Provision of advertising services. (NRS 360.090, 363C.100, 363C.220)

     1.  This section applies only to a business entity that provides advertising services and not to a business entity that receives advertising revenue for allowing an advertisement to be placed in a newspaper or magazine, or on the radio or television, or similar media.

     2.  If a business entity provides advertising services for a purchaser located only in this State, the gross revenue from the advertising services is sitused to this State, regardless of where the services are provided.

     3.  If a business entity provides advertising services for a purchaser with operations located both within and outside of this State, the gross revenue from the advertising services is sitused to this State if the services provided are related to specific operations of the purchaser that are located in this State.

     4.  At the election of a business entity that provides advertising services, and as long as it is applied in a reasonable, consistent and uniform manner, the gross revenue from advertising services may be sitused according to the principal place of business of the purchaser or, if the purchaser is a natural person who has no operations located outside of this State, to the residence of the purchaser.

     5.  As used in this section, “principal place of business” means the location where the business unit purchasing the advertising services primarily maintains its operations. In determining the principal place of business of a purchaser, the following measures, if known, shall be considered in sequential order:

     (a) The branch, division or other business unit where the purchaser primarily receives the benefit of the advertising services;

     (b) The primary location of the management operations of the business unit of the purchaser; and

     (c) 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.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.330  Provision of architectural services. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity provides architectural services for a purchaser and the property being designed is to be located wholly in this State, the gross revenue from those services is sitused to this State, regardless of where the services are provided.

     2.  If a business entity provides architectural services for a purchaser and the property being designed is to be located both within and outside of this State, the amount of the gross revenue from the architectural services that is sitused to this State is equal to the amount of the gross revenue from those services multiplied:

     (a) By a fraction, the numerator of which is the number of properties anticipated to be built in this State and the denominator of which is the number of properties anticipated to be built both within and outside of this State; or

     (b) If the architectural services are not for standardized buildings, by a fraction, the numerator of which is the square footage of the properties anticipated to be built in this State and the denominator of which is the square footage of the properties anticipated to be built both within and outside of this State.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.335  Provision of agency services. (NRS 360.090, 363C.100, 363C.220)

     1.  Except as otherwise provided in NAC 363C.340, if a business entity provides agency 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 provided.

     2.  Except as otherwise provided in NAC 363C.340, if a business entity provides agency 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 provided benefit specific operations of the purchaser that are located in this State.

     3.  At the election of a business entity that provides agency services, and as long as it is applied in a reasonable, consistent and uniform manner, the gross revenue from agency services may be sitused according to the principal place of business of the purchaser or, if the purchaser is a natural person who has no operations located outside of this State, to the residence of the purchaser.

     4.  As used in this section, “principal place of business” means the location where the business unit purchasing the agency services primarily maintains its operations. In determining the principal place of business of a purchaser, the following measures, if known, shall be considered in sequential order:

     (a) The branch, division or other business unit where the purchaser primarily receives the benefit of the agency services;

     (b) The primary location of the management operations of the business unit of the purchaser; and

     (c) 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.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.340  Agent or manager representing athlete or entertainer in contract negotiation. (NRS 360.090, 363C.100, 363C.220)

     1.  If an agent or manager represents an athlete in negotiating a contract to play for a sports team based in this State, or for a natural person to appear at a sporting event held in this State, the gross revenue from that service is sitused to this State, regardless of where the negotiations occur.

     2.  If an agent or manager represents an entertainer in negotiating a contract to perform at an event held in this State, the gross revenue related to that event are sitused to this State, regardless of where the negotiations occur.

     3.  If an agent or manager represents an entertainer in negotiating a contract to perform at locations both within and outside of this State, the gross revenue from that service is sitused to this State based on the number of known events held in this State compared to all known events held both within and outside of this State.

     4.  If an agent or manager represents an athlete or entertainer in negotiating a contract to endorse a person, place or thing in this State, the gross revenue from that service is sitused to this State based on the number of known events held in this State compared to all known events held both within and outside of this State. If no event locations are known, the gross revenue is sitused to the location where the athlete or entertainer resides.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.345  Remuneration or payment to athlete for certain services. (NRS 360.090, 363C.100, 363C.220)

     1.  If an athlete receives remuneration, including, without limitation, money, property or services, for participating in, or obtaining prize money from, an event held in this State, the gross revenue received by the athlete is sitused to this State.

     2.  If an athlete is paid for appearing at an event held in this State, the gross revenue received by the athlete is sitused to this State.

     3.  If an athlete is paid for endorsing a person, place or thing in this State, the gross revenue received by the athlete is sitused to this State based on the number of known events held in this State compared to all known events held both within and outside of this State. If no event locations are known, the gross revenue is sitused to the residence of the athlete.

     4.  As used in this section, “athlete” includes, without limitation, the owner of an animal used in a sporting event.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.350  Remuneration or payment to entertainer for certain services. (NRS 360.090, 363C.100, 363C.220)

     1.  If an entertainer receives remuneration, including, without limitation, money, property or services, for participating in, or appearing at, an event held in this State, the gross revenue received by the entertainer is sitused to this State.

     2.  If an entertainer is paid for endorsing a person, place or thing in this State, the gross revenue received by the entertainer is sitused to this State based on the number of known events held in this State compared to all known events held both within and outside of this State. If no event locations are known, the gross revenue is sitused to the residence of the entertainer.

     3.  If an entertainer’s services 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 records of the entertainer 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)

     NAC 363C.355  Provision of entertainment services. (NRS 360.090, 363C.100, 363C.220)

     1.  If entertainment services are to be provided wholly in this State, the gross revenue from those services is sitused to this State, regardless of where the services are purchased.

     2.  If entertainment services are to be provided both within and outside of this State and originate from, and terminate at, a location in this State, the gross revenue from those services are sitused to this State, regardless of where the services are purchased.

     3.  The gross revenue from the sale of passes that can be used for admission to locations both within and outside of this State is sitused to this State if the admission is to be primarily used at locations in this State. The location of the primary use of an admission is presumed to be the closest facility to the location of the purchaser at the time of purchase.

     4.  If entertainment 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)

     NAC 363C.360  Provision of barbering, cosmetology, beauty salon or spa services. (NRS 360.090, 363C.100, 363C.220)  If a business entity provides barbering, cosmetology, beauty salon or spa services in this State, the gross revenue from those services is sitused to this State.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.365  Sale of cable or satellite service. (NRS 360.090, 363C.100, 363C.220)

     1.  If the primary place of use of cable or satellite service by the purchaser or subscriber of the service is in this State, the gross revenue from the sale of the cable or satellite service is sitused to this State, regardless of where the cable or satellite service originates. The primary place of use of cable or satellite service by a purchaser or subscriber is deemed to be the billing address for the service unless the seller of the service knows the purchaser or subscriber is using the service at multiple locations.

     2.  If a provider of cable or satellite service knows that the purchaser or subscriber is using the service at multiple locations both within and outside of this State, the amount of the gross revenue from the sale of the service that is sitused to this State is equal to the gross revenue from the sale of the service multiplied by a fraction, the numerator of which is the number of properties in this State where the purchaser or subscriber receives the service and the denominator of which is the total number of properties where the purchaser or subscriber receives the service.

     3.  If a purchaser or subscriber of cable or satellite service is located in this State, the gross revenue from providing billing and other ancillary services for the provider of the cable or satellite service is sitused to this State. If the location of the purchaser or subscriber of the cable or satellite service is not known, the gross revenue from providing billing and other ancillary services for the provider of the cable or satellite service is sitused to the location of the provider of the cable or satellite service.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.370  Sale of telecommunication service or mobile telecommunication service. (NRS 360.090, 363C.100, 363C.220)

     1.  Except as otherwise provided in this section, the gross revenue from the sale of telecommunication service or mobile telecommunication service is sitused to this State if the primary place of the customer’s use of the service is in this State.

     2.  The gross revenue from the sale of telecommunication service sold on an individual call-by-call basis is sitused to this State if:

     (a) The call both originates and terminates in this State; or

     (b) The call either originates or terminates in this State and the service address is located in this State.

     3.  The gross revenue from the sale of postpaid telecommunication service is sitused to this State if the origination point of the telecommunication signal is located in this State, as first identified by the service provider’s telecommunication system or, if the telecommunication system used to transport the telecommunication signal is not the seller’s system, as identified by information received by the seller of the telecommunication service from its service provider.

     4.  The gross revenue from the sale of prepaid telecommunication service or prepaid mobile telecommunication service is sitused to this State if the purchaser obtains the prepaid card or similar means of conveyance at a location in this State. The gross revenue from recharging prepaid telecommunication service or mobile telecommunication service is sitused to this State if the purchaser’s billing information indicates a location in this State.

     5.  The gross revenue from the sale of private communication services is sitused to this State as follows:

     (a) The gross revenue from the sale of each channel termination point located within this State is sitused to this State.

     (b) The gross revenue from the sale of the total channel mileage between each termination point located within this State is sitused to this State.

     (c) Fifty percent of the gross revenue from the sale of service segments for a channel between two customer channel termination points, one of which is located in this State, and which segments are separately charged, is sitused to this State.

     (d) The amount of the gross revenue sitused to this State from the sale of service segments for a channel located in this State and in more than one other state or jurisdiction, and which segments are not separately billed, equal to the gross revenue from the sale multiplied by a fraction, the numerator of which is the number of customer channel termination points located in this State and the denominator of which is the total number of customer channel termination points located both within and outside of this State.

     6.  The amount of the gross revenue from the sale of billing services and ancillary services for telecommunication service which is sitused to this State is equal to a fraction, the numerator of which is the number of customers of the purchaser of those services who are located in this State and the denominator of which is the total number of customers of the purchaser of those services who are located both within and outside of this State. If the location of the customers of the purchaser of the billing or ancillary services is not known, the gross revenue may be sitused to the state in which the purchaser of the services is located.

     7.  The gross revenue from the sale of access fees, including, without limitation, the carrier access charge paid by an interexchange carrier to connect to a local exchange network in this State, is sitused to this State as follows:

     (a) The gross revenue from access fees attributable to intrastate telecommunication service that both originates and terminates in this State is sitused to this State.

     (b) Fifty percent of the gross revenue from access fees attributable to interstate telecommunication service is sitused to this State if the interstate call either originates or terminates in this State.

     (c) The gross revenue from interstate end user access line charges, including, without limitation, the surcharge approved by the Federal Communications Commission and levied pursuant to the 47 C.F.R. Part 69, is sourced to this State if the customer’s service address is in this State.

     8.  As used in this section, “primary place of the customer’s use” means the street address of the location where the customer’s use of the telecommunication service primarily occurs, which must be the customer’s residential street address or the primary business street address of the customer. In the case of mobile telecommunication service, such address is the place of primary use only if it is within the licensed service area of the customer’s home service provider.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.375  Sale of advertising via television and radio broadcast or on Internet. (NRS 360.090, 363C.100, 363C.220)  The gross revenue from the sale of advertising via television or radio broadcast or on the Internet, including, without limitation, revenue from the sale of commercials and pay-per-click advertisements, must be sitused to this State by multiplying the gross revenue from the sale of such advertising by a fraction, the numerator of which is the number of persons in the audience of the television or radio station, or the number of the subscribers of the Internet provider, located in this State, and the denominator of which is the total number of persons in the audience of the television or radio station, or the total number of the subscribers of the Internet provider, located both within and outside of this State.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.380  Sale of subscriptions and advertising by business entity that publishes magazine or newspaper. (NRS 360.090, 363C.100, 363C.220)  The amount of the gross revenue from the sale of subscriptions and advertising by a business entity that publishes a magazine or newspaper which is sitused to this State is equal to the gross revenue from those sales multiplied by a fraction, the numerator of which is the circulation of the magazine or newspaper in this State and the denominator of which is the total of the circulation of the magazine or newspaper both within and outside of this State.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.385  Provision of Internet or web hosting services. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity provides Internet or web hosting services for a purchaser located only in this State, the gross revenue from those services is sitused to this State, regardless of where the web host is located.

     2.  If a business entity provides Internet or web hosting services for a purchaser located only outside of this State, the gross revenue from those services is sitused outside this State, regardless of whether the web host is located in this State.

     3.  At the election of a business entity that provides Internet or web hosting services, and as long as it is applied in a reasonable, consistent and uniform manner, the gross revenue from Internet or web hosting services may be sitused according to the principal place of business of the purchaser or, if the purchaser is a natural person who is not engaging in a business, to the residence of the purchaser.

     4.  As used in this section, “principal place of business” means the location where the business unit purchasing the Internet or web hosting services primarily maintains its operations. In determining the principal place of business of a purchaser, the following measures, if known, shall be considered in sequential order:

     (a) The branch, division or other business unit where the purchaser primarily receives the benefit of the Internet or web hosting services;

     (b) The primary location of the management operations of the business unit of the purchaser; and

     (c) 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.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.390  Provision of call centers. (NRS 360.090, 363C.100, 363C.220)

     1.  The gross revenue from providing call center services on a fixed-cost basis is sitused to the location of the purchaser of the services.

     2.  The gross revenue from providing call center services on a variable, or per-call, cost basis is sitused to the location of the customer of the purchaser of the call center services.

     3.  For the purposes of this section, the location of the purchaser of call center services or the purchaser’s customer is determined by applying the following, if known, in sequential order:

     (a) The location of the residence, branch, division or other business unit where the purchaser or purchaser’s customer primarily receives the benefit of the call center services;

     (b) The primary location of the management operations of the business unit of the purchaser or purchaser’s customer; and

     (c) The billing address of the purchaser or purchaser’s customer, if the billing address is provided in good faith, is a site where the purchaser or customer has actual operations or resides and is not merely a post office box. To determine the billing address of the purchaser or purchaser’s customer, a provider of call center services may use the area code or zip code of the purchaser or purchaser’s customer.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.395  Provision of child care services. (NRS 360.090, 363C.100, 363C.220)  If a business entity provides child care services in this State, the gross revenue from those services is sitused to this State.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.400  Provision of collection services. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity provides collection services for a purchaser located only in this State, the gross revenue is sitused to this State, regardless of where the services are provided.

     2.  If a business entity provides collection services for a purchaser with operations located both within and outside of this State, the gross revenue is sitused to this State if the services provided are related to specific operations of the purchaser that are located in this State.

     3.  At the election of a business entity that provides collection services, and as long as it is applied in a reasonable, consistent and uniform manner, the gross revenue from collection services may be sitused according to the principal place of business of the purchaser or, if the purchaser is a natural person who is not engaging in a business, to the residence of the purchaser.

     4.  As used in this section, “principal place of business” means the location where the business unit purchasing the collection services primarily maintains its operations. In determining the principal place of business of a purchaser, the following measures, if known, shall be considered in sequential order:

     (a) The branch, division or other business unit where the purchaser primarily receives the benefit of the collection services;

     (b) The primary location of the management operations of the business unit of the purchaser; and

     (c) 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.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.405  Provision of computer programming services. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity provides computer programming services for a purchaser located only in this State, the gross revenue is sitused to this State, regardless of where the business entity is located.

     2.  If a business entity provides computer programming services for a purchaser that will use the services both within and outside of this State:

     (a) The gross revenue is sitused to this State if the services provided are related to specific operations of the purchaser that are located in this State.

     (b) If services are provided that do not relate to the specific operations of the purchaser in this State, the amount of the gross revenue sitused to this State is equal to the gross revenue from the service multiplied by a fraction, the numerator of which is the purchaser’s number of users in this State and the denominator of which is the purchaser’s number of users both within and outside of this State.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.410  Provision of construction contracting services. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity provides construction contracting services for a purchaser and the property being constructed is located wholly in this State, the gross revenue from those services is sitused to this State, regardless of where the services are provided.

     2.  Except as otherwise provided in subsection 3, if a business entity provides construction contracting services for property that will be located both within and outside of this State and there is no separation of costs per location, the amount of the gross revenue from those services that is sitused to this State is equal to the amount of the gross revenue from those services multiplied:

     (a) If the services are provided for standardized buildings, by a fraction, the numerator of which is the number of properties anticipated to be built in this State and the denominator of which is the number of properties to be built both within and outside of this State.

     (b) If the services are not provided for standardized buildings, by a fraction, the numerator of which is the square footage of properties anticipated to be built in this State and the denominator of which is the square footage of properties anticipated to be built both within and outside of this State.

     3.  If a business entity provides construction contracting services for property that will be located both within and outside of this State and there is no separation of costs per location, 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.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.415  Provision of contract manufacturing services. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity provides contract manufacturing services, the gross revenue from those services is sitused to this State if the property manufactured is delivered or shipped to a purchaser in this State, regardless of the F.O.B. point or any other condition of sale. If the purchaser of the property does not provide a location where the property manufactured is to be delivered or shipped, the gross revenue is sitused to this State if the contract manufacturing services are provided in this State.

     2.  As used in this section, “contract manufacturing services” includes, without limitation, the performance of manufacturing services on a piece of property that the contract manufacturer does not own.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.420  Provision of data processing services. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity provides data processing 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 provided.

     2.  If a business entity provides data processing 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 provided are related to specific operations of the purchaser that are located in this State.

     3.  At the election of a business entity that provides data processing services, and as long as it is applied in a reasonable, consistent and uniform manner, the gross revenue from data processing services may be sitused according to the principal place of business of the purchaser or, if the purchaser is a natural person who is not engaging in a business, to the residence of the purchaser.

     4.  As used in this section, “principal place of business” means the location where the business unit purchasing the data processing services primarily maintains its operations. In determining the principal place of business of a purchaser, the following measures, if known, shall be considered in sequential order:

     (a) The branch, division or other business unit where the purchaser primarily receives the benefit of the data processing services;

     (b) The primary location of the management operations of the business unit of the purchaser; and

     (c) 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.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.425  Remuneration, other than wages, received by director of corporation. (NRS 360.090, 363C.100, 363C.220)

     1.  The remuneration, other than wages, received by a director of a corporation for the performance of his or her duties are sitused to the state in which the headquarters of the corporation are located.

     2.  As used in this section, “remuneration” includes, without limitation, money, stock and the fair market value of property or services.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.430  Leasing of employee to another person. (NRS 360.090, 363C.100, 363C.220)  The gross revenue from the leasing of an employee to another person is sitused to this State if the place where the employee primarily works is located in this State.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.435  Provision of engineering services. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity provides engineering services for a purchaser and the property for which those services are provided is located wholly in this State, the gross revenue from those services is sitused to this State, regardless of where the services are provided.

     2.  Except as otherwise provided in subsection 3, if engineering services are provided for property that will be located both within and outside of this State, the amount of the gross revenue from those services that is sitused to this State is equal to the amount of the gross revenue from those services multiplied by a fraction, the numerator of which is the number of properties located in this State and the denominator of which is the number of properties located both within and outside of this State.

     3.  If engineering services are provided for property that will be located 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.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.440  Provision of extermination services. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity provides extermination services in this State, the gross revenue from those services is sitused to this State.

     2.  If a business entity provides extermination services outside of this State, none of the gross revenue from those services is sitused to this State.

     3.  If extermination 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)

     NAC 363C.445  Provision of facilities management services. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity provides facilities management services at a facility located wholly in this State, the gross revenue from those services is sitused to this State.

     2.  Except as otherwise provided in subsection 3, if the fee for facilities management services is not charged on a per-location basis and the services are provided both within and outside of this State, the amount of the gross revenue from those services that is sitused to this State is equal to the amount of the gross revenue from those services multiplied:

     (a) If the services are provided for standardized buildings, by a fraction, the numerator of which is the number of facilities for which the services are provided which are located in this State and the denominator of which is the total number of all facilities for which the services are provided.

     (b) If the services are not performed for standardized buildings, by a fraction, the numerator of which is the square footage of facilities for which the services are provided which are located in this State and the denominator of which is the total square footage of all facilities for which the services are provided.

     3.  If the fee for facilities management services is not charged on a per-location basis and the services are provided 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.

     4.  As used in this section, “facilities management services” includes, without limitation, landscaping services.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.450  Providing service of moving property from one location to another. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity provides the service of moving property from one location to another and both the origin and the final destination of the property being moved is a location in this State, the gross revenue from those services is sitused to this State. If, while providing moving services, a business entity charges fees for the incidental storage of property, the gross revenue from those fees is not sitused to this State if:

     (a) The property is not stored in this State; and

     (b) The fee for the storage is separately billed from the moving services.

     2.  If a business entity provides packing or unpacking services, the gross revenue from those services is sitused to the location where such services are provided.

     3.  If a business entity provides storage services, the gross revenue from those services is sitused to this State if the location of the stored property is in this State.

     4.  If moving services, packing or unpacking services or storage services relate to various locations both within and outside of this State, the gross revenues 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)

     NAC 363C.455  Providing repair, maintenance or installation of personal property. (NRS 360.090, 363C.100, 363C.220)  If a business entity provides repairs, maintenance or installation of personal property and the personal property is:

     1.  Dropped off and picked up at the location of the business entity in this State, the gross revenue from the repair, maintenance or installation is sitused to this State.

     2.  Shipped to the location of the business entity in this State from outside of this State but is then picked up at the location in this State, the gross revenue from the repair, maintenance or installation is sitused to this State.

     3.  Dropped off or shipped to the location of the business entity in this State but is then shipped outside of this State, the gross revenue from the repair, maintenance or installation is sitused outside of this State.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.460  Lease or sublease, rental or subrental of tangible personal property. (NRS 360.090, 363C.100, 363C.220)

     1.  The gross revenue from the lease or sublease, or rental or subrental, of tangible personal property must be sitused to the location where the lease or sublease, or rental or subrental, is deemed to take place pursuant to NRS 360B.365, 360B.370 or 360B.375.

     2.  The gross revenue from the sale, lease or sublease, or rental or subrental of real property must be sitused to the location of the real property.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.465  Services provided with respect to real property by real estate broker. (NRS 360.090, 363C.100, 363C.220)  The gross revenue earned by a real estate broker, as defined in NRS 645.030, for services provided with respect to real property located in this State is sitused to this State, regardless of where the services were performed.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.470  Conducting appraisal of real property. (NRS 360.090, 363C.100, 363C.220)  If a business entity conducts an appraisal of real property located in this State, the gross revenue from the appraisal is sitused to this State, regardless of where the purchaser of the appraisal is located.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.475  Provision of financial services. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity provides financial 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 provided.

     2.  Except as otherwise provided in subsection 3, if a business entity provides financial services for a purchaser that is located both within and outside of this State, the amount of the gross revenue from those services that is sitused to this State is equal to the gross revenue from those services multiplied by a fraction, the numerator of which is the number of locations of the purchaser in this State and the denominator of which is the number of locations of the purchaser both within and outside of this State.

     3.  If a business entity provides financial services for a purchaser that is located 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)

     NAC 363C.480  Provision of funeral services. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity provides in this State all funeral services with respect to a deceased person, the gross revenue from those services is sitused to this State.

     2.  If a business entity provides in this State only a portion of funeral services with respect to a deceased person but the burial or cremation of the deceased person takes place in this State, the gross revenue from all funeral services is sitused to this State.

     3.  As used in this section, “funeral services” includes, without limitation, making arrangements for viewings, embalming, burying, interring, cremating, arranging transportation of the deceased person and all other services associated with providing funeral services with respect to a deceased person.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.485  Dealing, operating, carrying on, conducting, maintaining or exposing game for play. (NRS 360.090, 363C.100, 363C.220)  The gross revenue from dealing, operating, carrying on, conducting, maintaining or exposing for play in this State any game, as defined in NRS 463.0152, is sitused to this State.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.490  Provision of health care services. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity provides health care services in this State, the gross revenue from those services is sitused to this State.

     2.  If a business entity provides health care services both within and outside of this State, the gross revenue from the service 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)

     NAC 363C.495  Delivery of writing or artistic services by writer or artist. (NRS 360.090, 363C.100, 363C.220)  If a writer or artist is a business entity and delivers the product of his or her writing or artistic services in tangible or electronic form, the gross revenue is sitused to this State if the purchaser receives the product in this State. If such a writer or artist does not know the location at which the purchaser receives the product, the gross revenue is sitused to this State if the address to which the writer or artist sends the invoice is located in this State.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.500  Provision of investigative services. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity provides investigative 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 provided.

     2.  If a business entity provides investigative services for a purchaser with operations located both within and outside of this State, the gross revenue is sitused to this State if the services provided are related to specific operations of the purchaser that are located in this State.

     3.  If a business entity provides investigative services that relate to specific operations of the purchaser that are located 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 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)

     NAC 363C.505  Provision of legal services. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity provides legal services that relate to a matter within this State, the gross revenue from those services is sitused to this State, regardless of where the services are performed. If the legal services provided for the purchaser relate to 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.

     2.  Except as otherwise provided in this subsection, if a business entity provides legal 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 provided. If the legal services provided for the purchaser relate to a matter in another state, the gross revenue from those services are not sitused to this State.

     3.  At the election of a business entity that provides legal services, and as long as it is applied in a reasonable, consistent and uniform manner, the gross revenue from legal services may be sitused according to the purchaser’s principal place of business or, if the purchaser is a natural person not engaging in a business, to the residence of the purchaser.

     4.  As used in this section, “principal place of business” means the location where the business unit purchasing the legal services primarily maintains its operations. In determining the principal place of business of a purchaser, the following measures, if known, shall be considered in sequential order:

     (a) The branch, division or other business unit where the purchaser primarily receives the benefit of the legal services;

     (b) The primary location of the management operations of the business unit of the purchaser; and

     (c) 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.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.510  Provision of linen, uniform supply or dry cleaning services. (NRS 360.090, 363C.100, 363C.220)  Except as otherwise provided in this section, if a business entity provides linen, uniform supply or dry cleaning services at a location in this State, the gross revenue from those services is sitused to this State. If a business entity provides linen, uniform supply or dry cleaning services for an item that is delivered to or picked up at a location outside of this State, the gross revenue from the service is sitused outside of this State.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.515  Provision of management consulting services. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity provides management consulting 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 provided.

     2.  If a business entity provides management consulting 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 provided are related to specific operations of the purchaser that are located in this State.

     3.  At the election of a business entity that provides management consulting services, and as long as it is applied in a reasonable, consistent and uniform manner, the gross revenue from management consulting services may be sitused according to the principal place of business of the purchaser or, if the purchaser is a natural person who is not engaging in a business, to the residence of the purchaser.

     4.  As used in this section, “principal place of business” means the location where the business unit purchasing the management consulting services primarily maintains its operations. In determining the principal place of business of a purchaser, the following measures, if known, shall be considered in sequential order:

     (a) The branch, division or other business unit where the purchaser primarily receives the benefit of the management consulting services;

     (b) The primary location of the management operations of the business unit of the purchaser; and

     (c) 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.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.520  Provision of market research services. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity provides market research 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 provided.

     2.  If a business entity provides market research 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 provided are related to specific operations of the purchaser that are located in this State.

     3.  At the election of a business entity that provides market research services, and as long as it is applied in a reasonable, consistent and uniform manner, the gross revenue from market research services may be sitused according to the principal place of business of the purchaser or, if the purchaser is a natural person who is not engaging in a business, to the residence of the purchaser.

     4.  As used in this section, “principal place of business” means the location where the business unit purchasing the market research services primarily maintains its operations. In determining the principal place of business of a purchaser, the following measures, if known, shall be considered in sequential order:

     (a) The branch, division or other business unit where the purchaser primarily receives the benefit of the market research services;

     (b) The primary location of the management operations of the business unit of the purchaser; and

     (c) 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.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.525  Sale of membership to enter or participate in activity. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity sells a membership that allows a person to enter, or participate in an activity at, a location which is located only in this State, the gross revenue from the sale of the membership is sitused to this State, regardless of where the membership is purchased.

     2.  If a business entity sells a membership that allows a person to enter, or participate in an activity at, multiple locations both within and outside of this State, the gross revenue from the sale is sitused to this State if the membership is to be primarily used at locations in this State. The location of the primary use of a membership is presumed to be the location closest to the purchaser’s location at time of purchase.

     3.  At the election of a business entity that sells memberships, and as long as it is applied in a reasonable, consistent and uniform manner, the gross revenue from the sale of a membership may be sitused according to the principal place of business of the purchaser or, if the purchaser is a natural person who is not engaging in a business, to the residence of the purchaser.

     4.  As used in this section, “principal place of business” means the location where the business unit purchasing the membership primarily maintains its operations. In determining the principal place of business of a purchaser, the following measures, if known, shall be considered in sequential order:

     (a) The branch, division or other business unit where the purchaser primarily uses the membership;

     (b) The primary location of the management operations of the business unit of the purchaser; and

     (c) 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.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.530  Provision of money order or wire transfer services. (NRS 360.090, 363C.100, 363C.220)  If a business entity provides money order or wire transfer services and the money order or wire transfer is delivered to, or picked up at, a location in this State, the gross revenue from the fees for such services is sitused to this State, regardless of where the money order or wire transfer service originates.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.535  Provision of payroll services. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity provides payroll services for a purchaser whose employees are located only in this State, the gross revenue from those services is sitused to this State, regardless of where the services are performed.

     2.  If a business entity provides payroll services for a purchaser whose employees are located both within and outside of this State and the payroll services are provided for employees located in this State and at least one other state, the amount of the gross revenue from those services which is sitused to this State is equal to the total gross revenue from those services multiplied by a fraction, the numerator of which is the number of employees located in this State for which payroll services are performed and the denominator of which is the total number of employees located both within and outside of this State for which payroll services are performed.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.540  Promotion services for events. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity promotes an event that will be held in this State, the gross revenue from the promotion services are sitused to this State, regardless of where the promotion services are performed.

     2.  If a business entity promotes a group of events that will be held both within and outside of this State, the amount of the gross revenue from the promotion services that is sitused to this State is equal to the total gross revenue from the promotion services multiplied by a fraction, the numerator of which is the number of known events held in this State for which promotion services are performed and the denominator of which is the number of all known events held both within and outside of this State for which promotion services are performed. If no event locations are known, the gross revenue from the promotion 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)

     NAC 363C.545  Provision of 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)

     NAC 363C.550  Provision of tax preparation services. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity provides tax preparation 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 provided.

     2.  If a business entity provides tax preparation 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 provided are related to specific operations of the purchaser that are located in this State.

     3.  At the election of a business entity that provides tax preparation services, and as long as it is applied in a reasonable, consistent and uniform manner, the gross revenue from tax preparation services may be sitused according to the principal place of business of the purchaser or, if the purchaser is a natural person who is not engaging in a business, to the residence of the purchaser.

     4.  As used in this section, “principal place of business” means the location where the business unit purchasing the tax preparation services primarily maintains its operations. In determining the principal place of business of a purchaser, the following measures, if known, shall be considered in sequential order:

     (a) The branch, division or other business unit where the purchaser primarily receives the benefit of the tax preparation services;

     (b) The primary location of the management operations of the business unit of the purchaser; and

     (c) 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.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.555  Provision of technical assistance services. (NRS 360.090, 363C.100, 363C.220)

     1.  If a business entity provides technical assistance 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 provided.

     2.  If a business entity provides technical assistance 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 specific operations of the purchaser that are located in this State.

     3.  At the election of a business entity that provides technical assistance services, and as long as it is applied in a reasonable, consistent and uniform manner, the gross revenue from technical assistance services may be sitused according to the principal place of business of the purchaser or, if the purchaser is a natural person who is not engaging in a business, to the residence of the purchaser.

     4.  As used in this section, “principal place of business” means the location where the business unit purchasing the technical assistance services primarily maintains its operations. In determining the principal place of business of a purchaser, the following measures, if known, shall be considered in sequential order:

     (a) The branch, division or other business unit where the purchaser primarily receives the benefit of the technical assistance services;

     (b) The primary location of the management operations of the business unit of the purchaser; and

     (c) 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.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.560  Provision of 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)

     NAC 363C.565  Provision of towing services. (NRS 360.090, 363C.100, 363C.220)  The gross revenue of a business entity that provides towing services is sitused to this State if the towing services originate from a location in this State and the destination of the towing services is a location in this State.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.570  Provision of 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)

     NAC 363C.575  Provision of 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)

     NAC 363C.580  Provision of veterinarian services. (NRS 360.090, 363C.100, 363C.220)  If a business entity provides veterinarian services in this State, the gross revenue from those services is sitused to this State.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.585  Provision of waste management services. (NRS 360.090, 363C.100, 363C.220)  If a business entity provides waste management services in this State, the gross revenue from those services is sitused to this State.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

     NAC 363C.590  Business interruption insurance proceeds. (NRS 360.090, 363C.100, 363C.220)  The gross revenue received by a business entity engaging in a business in this State from business interruption insurance proceeds for lost revenue is sitused to the location of the business entity.

     (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)