Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.440 - Revenue from extermination services

1. If a business entity provides extermination services in this State, the gross revenue from those services is sitused to this State.

2. If a business entity provides extermination services outside of this State, none of the gross revenue from those services is sitused to this State.

3. If extermination services relate to various locations both within and outside of this State, 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 or within a reasonable time thereafter.