Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.325 - Revenue from advertising services

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: