Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.410 - Revenue from construction contracting services

Universal Citation: NV Admin Code 363C.410

Current through December 31, 2024

1. If a business entity provides construction contracting services for a purchaser and the property being constructed is located wholly in this State, the gross revenue from those services is sitused to this State, regardless of where the services are provided.

2. Except as otherwise provided in subsection 3, if a business entity provides construction contracting services for property that will be located both within and outside of this State and there is no separation of costs per location, the amount of the gross revenue from those services that is sitused to this State is equal to the amount of the gross revenue from those services multiplied:

(a) If the services are provided for standardized buildings, by a fraction, the numerator of which is the number of properties anticipated to be built in this State and the denominator of which is the number of properties to be built both within and outside of this State.

(b) If the services are not provided for standardized buildings, by a fraction, the numerator of which is the square footage of properties anticipated to be built in this State and the denominator of which is the square footage of properties anticipated to be built both within and outside of this State.

3. If a business entity provides construction contracting services for property that will be located both within and outside of this State and there is no separation of costs per location, the gross revenue from those services may be sitused using any reasonable, consistent and uniform method of apportionment that is supported by the business records of the business entity as they existed at the time the service was provided.

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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