Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.415 - Revenue from contract manufacturing services

1. If a business entity provides contract manufacturing services, the gross revenue from those services is sitused to this State if the property manufactured is delivered or shipped to a purchaser in this State, regardless of the F.O.B. point or any other condition of sale. If the purchaser of the property does not provide a location where the property manufactured is to be delivered or shipped, the gross revenue is sitused to this State if the contract manufacturing services are provided in this State.

2. As used in this section, "contract manufacturing services" includes, without limitation, the performance of manufacturing services on a piece of property that the contract manufacturer does not own.