Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.380 - Revenue from sale of subscriptions and advertising by business entity that publishes magazine or newspaper

The amount of the gross revenue from the sale of subscriptions and advertising by a business entity that publishes a magazine or newspaper which is sitused to this State is equal to the gross revenue from those sales multiplied by a fraction, the numerator of which is the circulation of the magazine or newspaper in this State and the denominator of which is the total of the circulation of the magazine or newspaper both within and outside of this State.

Added to NAC by Tax Comm'n by R123-15, eff. 6/28/2016

NRS 360.090, 363C.100, 363C.220