Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.450 - Revenue from moving property from one location to another

1. If a business entity provides the service of moving property from one location to another and both the origin and the final destination of the property being moved is a location in this State, the gross revenue from those services is sitused to this State. If, while providing moving services, a business entity charges fees for the incidental storage of property, the gross revenue from those fees is not sitused to this State if:

2. If a business entity provides packing or unpacking services, the gross revenue from those services is sitused to the location where such services are provided.

3. If a business entity provides storage services, the gross revenue from those services is sitused to this State if the location of the stored property is in this State.

4. If moving services, packing or unpacking services or storage services relate to various locations both within and outside of this State, the gross revenues 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.