Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.345 - Remuneration or payment to athlete for certain services

1. If an athlete receives remuneration, including, without limitation, money, property or services, for participating in, or obtaining prize money from, an event held in this State, the gross revenue received by the athlete is sitused to this State.

2. If an athlete is paid for appearing at an event held in this State, the gross revenue received by the athlete is sitused to this State.

3. If an athlete is paid for endorsing a person, place or thing in this State, the gross revenue received by the athlete 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 residence of the athlete.

4. As used in this section, "athlete" includes, without limitation, the owner of an animal used in a sporting event.