Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.340 - Revenue from agent or manager representing athlete or entertainer in contract negotiation

1. If an agent or manager represents an athlete in negotiating a contract to play for a sports team based in this State, or for a natural person to appear at a sporting event held in this State, the gross revenue from that service is sitused to this State, regardless of where the negotiations occur.

2. If an agent or manager represents an entertainer in negotiating a contract to perform at an event held in this State, the gross revenue related to that event are sitused to this State, regardless of where the negotiations occur.

3. If an agent or manager represents an entertainer in negotiating a contract to perform at locations both within and outside of this State, the gross revenue from that service is sitused to this State based on the number of known events held in this State compared to all known events held both within and outside of this State.

4. If an agent or manager represents an athlete or entertainer in negotiating a contract to endorse a person, place or thing in this State, the gross revenue from that service is sitused to this State based on the number of known events held in this State compared to all known events held both within and outside of this State. If no event locations are known, the gross revenue is sitused to the location where the athlete or entertainer resides.