Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
General Provisions for Business Entities
Section 363C.200 - Business activities constituting nexus with this State

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:

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:

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:

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.