Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
- Section 363C.300 - Provisions of NAC 363C.310 to 363C.590, inclusive, provide methods for situsing of revenue from certain services for purposes of tax; list not exclusive
- Section 363C.310 - Conditions under which purchaser is "located only in this State."
- Section 363C.320 - Revenue from accounting services
- Section 363C.325 - Revenue from advertising services
- Section 363C.330 - Revenue from architectural services
- Section 363C.335 - Revenue from agency services
- Section 363C.340 - Revenue from agent or manager representing athlete or entertainer in contract negotiation
- Section 363C.345 - Remuneration or payment to athlete for certain services
- Section 363C.350 - Remuneration or payment to entertainer for certain services
- Section 363C.355 - Revenue from entertainment services
- Section 363C.360 - Revenue from barbering, cosmetology, beauty salon or spa services
- Section 363C.365 - Revenue from sale of cable or satellite service
- Section 363C.370 - Revenue from sale of telecommunication service or mobile telecommunication service
- Section 363C.375 - Revenue from sale of advertising via television and radio broadcast or on Internet
- Section 363C.380 - Revenue from sale of subscriptions and advertising by business entity that publishes magazine or newspaper
- Section 363C.385 - Revenue from legal services
- Section 363C.390 - Revenue from call centers
- Section 363C.395 - Revenue from child care services
- Section 363C.400 - Revenue from collection services
- Section 363C.405 - Revenue from computer programming services
- Section 363C.410 - Revenue from construction contracting services
- Section 363C.415 - Revenue from contract manufacturing services
- Section 363C.420 - Revenue from data processing services
- Section 363C.425 - Remuneration, other than wages, received by director of corporation
- Section 363C.430 - Revenue from leasing of employee to another person
- Section 363C.435 - Revenue from engineering services
- Section 363C.440 - Revenue from extermination services
- Section 363C.445 - Revenue from facilities management services
- Section 363C.450 - Revenue from moving property from one location to another
- Section 363C.455 - Revenue from repair, maintenance or installation of personal property
- Section 363C.460 - Revenue from lease or sublease, rental or subrental of tangible personal property
- Section 363C.465 - Revenue from services provided with respect to real property by real estate broker
- Section 363C.470 - Revenue from conducting appraisal of real property
- Section 363C.475 - Revenue from financial services
- Section 363C.480 - Revenue from provision of funeral services
- Section 363C.485 - Revenue from dealing, operating, carrying on, conducting, maintaining or exposing game for play
- Section 363C.490 - Revenue from health care services
- Section 363C.495 - Revenue of writer or artist for writing or artistic services
- Section 363C.500 - Revenue from investigative services
- Section 363C.505 - Revenue from legal services
- Section 363C.510 - Revenue from linen, uniform supply or dry cleaning services
- Section 363C.515 - Revenue from management consulting services
- Section 363C.520 - Revenue from market research services
- Section 363C.525 - Revenue from sale of membership to enter or participate in activity
- Section 363C.530 - Revenue from money order or wire transfer services
- Section 363C.535 - Revenue from payroll services
- Section 363C.540 - Revenue from promotion services for events
- Section 363C.545 - Revenue from security services
- Section 363C.550 - Revenue from tax preparation services
- Section 363C.555 - Revenue from technical assistance services
- Section 363C.560 - Revenue from testing services at testing laboratory
- Section 363C.565 - Revenue from towing services
- Section 363C.570 - Revenue from transportation services, air transportation services and logistics services
- Section 363C.575 - Revenue from travel arrangement services
- Section 363C.580 - Revenue from veterinarian services
- Section 363C.585 - Revenue from waste management services
- Section 363C.590 - Business interruption insurance proceeds
Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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