Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.420 - Revenue from data processing services

Universal Citation: NV Admin Code 363C.420

Current through December 31, 2024

1. If a business entity provides data processing services for a purchaser located only in this State, the gross revenue from those services is sitused to this State, regardless of where the services are provided.

2. If a business entity provides data processing services for a purchaser with operations located both within and outside of this State, the gross revenue from those services is sitused to this State if the services provided are related to specific operations of the purchaser that are located in this State.

3. At the election of a business entity that provides data processing services, and as long as it is applied in a reasonable, consistent and uniform manner, the gross revenue from data processing 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 data processing 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 data processing 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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