Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.335 - Revenue from agency services

1. Except as otherwise provided in NAC 363C.340, if a business entity provides agency services for a purchaser located only in this State, the gross revenue from those services is sitused to this State, regardless of where the services are provided.

2. Except as otherwise provided in NAC 363C.340, if a business entity provides agency services for a purchaser with operations located both within and outside of this State, the gross revenue from those services is sitused to this State if the services provided benefit specific operations of the purchaser that are located in this State.

3. At the election of a business entity that provides agency services, and as long as it is applied in a reasonable, consistent and uniform manner, the gross revenue from agency 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.

4. As used in this section, "principal place of business" means the location where the business unit purchasing the agency 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: