Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.385 - Revenue from legal services

Universal Citation: NV Admin Code 363C.385

Current through December 31, 2024

1. If a business entity provides Internet or web hosting services for a purchaser located only in this State, the gross revenue from those services is sitused to this State, regardless of where the web host is located.

2. If a business entity provides Internet or web hosting services for a purchaser located only outside of this State, the gross revenue from those services is sitused outside this State regardless of whether the web host is located in this State.

3. At the election of a business entity that provides Internet or web hosting services, and as long as it is applied in a reasonable, consistent and uniform manner, the gross revenue from Internet or web hosting services may be sitused according to the principal place of business of the purchaser or, if the purchaser is a natural person who is not engaging in a business, to the residence of the purchaser.

4. As used in this section, "principal place of business" means the location where the business unit purchasing the Internet or web hosting services primarily maintains its operations. In determining the principal place of business of a purchaser, the following measures, if known, shall be considered in sequential order:

(a) The branch, division or other business unit where the purchaser primarily receives the benefit of the Internet or web hosting services;

(b) The primary location of the management operations of the business unit of the purchaser; and

(c) The billing address of the purchaser, if the billing address is provided in good faith, is a site where the purchaser has actual operations and is not merely a post office box.

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

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

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