Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.405 - Revenue from computer programming services
Universal Citation: NV Admin Code 363C.405
Current through December 31, 2024
1. If a business entity provides computer programming services for a purchaser located only in this State, the gross revenue is sitused to this State, regardless of where the business entity is located.
2. If a business entity provides computer programming services for a purchaser that will use the services both within and outside of this State:
(a) The gross revenue is sitused to this State if the services provided are related to specific operations of the purchaser that are located in this State.
(b) If services are provided that do not relate to the specific operations of the purchaser in this State, the amount of the gross revenue sitused to this State is equal to the gross revenue from the service multiplied by a fraction, the numerator of which is the purchaser's number of users in this State and the denominator of which is the purchaser's number of users 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
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