Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.370 - Revenue from sale of telecommunication service or mobile telecommunication service

1. Except as otherwise provided in this section, the gross revenue from the sale of telecommunication service or mobile telecommunication service is sitused to this State if the primary place of the customer's use of the service is in this State.

2. The gross revenue from the sale of telecommunication service sold on an individual call-by-call basis is sitused to this State if:

3. The gross revenue from the sale of post-paid telecommunication service is sitused to this State if the origination point of the telecommunication signal is located in this State, as first identified by the service provider's telecommunication system or, if the telecommunication system used to transport the telecommunication signal is not the seller's system, as identified by information received by the seller of the telecommunication service from its service provider.

4. The gross revenue from the sale of prepaid telecommunication service or prepaid mobile telecommunication service is sitused to this State if the purchaser obtains the prepaid card or similar means of conveyance at a location in this State. The gross revenue from recharging prepaid telecommunication service or mobile telecommunication service is sitused to this State if the purchaser's billing information indicates a location in this State.

5. The gross revenue from the sale of private communication services is sitused to this State as follows:

6. The amount of the gross revenue from the sale of billing services and ancillary services for telecommunication service which is sitused to this State is equal to a fraction, the numerator of which is the number of customers of the purchaser of those services who are located in this State and the denominator of which is the total number of customers of the purchaser of those services who are located both within and outside of this State. If the location of the customers of the purchaser of the billing or ancillary services is not known, the gross revenue may be sitused to the state in which the purchaser of the services is located.

7. The gross revenue from the sale of access fees, including, without limitation, the carrier access charge paid by an interexchange carrier to connect to a local exchange network in this State, is sitused to this State as follows:

8. As used in this section, "primary place of the customer's use" means the street address of the location where the customer's use of the telecommunication service primarily occurs, which must be the customer's residential street address or the primary business street address of the customer. In the case of mobile telecommunication service, such address is the place of primary use only if it is within the licensed service area of the customer's home service provider.