Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.445 - Revenue from facilities management services

1. If a business entity provides facilities management services at a facility located wholly in this State, the gross revenue from those services is sitused to this State.

2. Except as otherwise provided in subsection 3, if the fee for facilities management services is not charged on a per-location basis and the services are provided both within and outside of this State, 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:

3. If the fee for facilities management services is not charged on a per-location basis and the services are provided 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.

4. As used in this section, "facilities management services" includes, without limitation, landscaping services.