Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.310 - Conditions under which purchaser is "located only in this State."
Universal Citation: NV Admin Code 363C.310
Current through December 31, 2024
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
NRS 360.090, 363C.100, 363C.220
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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