Nevada Administrative Code
Chapter 363C - Commerce Tax
GENERAL PROVISIONS
Section 363C.120 - Goods or services provided on "complimentary basis" construed for purposes of NRS 363C.045

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

NRS 360.090, 363C.045, 363C.100