Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.350 - Remuneration or payment to entertainer for certain services

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

2. If an entertainer is paid for endorsing a person, place or thing in this State, the gross revenue received by the entertainer 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 entertainer.

3. If an entertainer's services relate to various locations both within and outside of this State, the gross revenue may be sitused using any reasonable, consistent and uniform method of apportionment that is supported by the business records of the entertainer as they existed at the time the service was provided or within a reasonable time thereafter.