Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.455 - Revenue from repair, maintenance or installation of personal property

Universal Citation: NV Admin Code 363C.455

Current through December 31, 2024

If a business entity provides repairs, maintenance or installation of personal property and the personal property is:

1. Dropped off and picked up at the location of the business entity in this State, the gross revenue from the repair, maintenance or installation is sitused to this State.

2. Shipped to the location of the business entity in this State from outside of this State but is then picked up at the location in this State, the gross revenue from the repair, maintenance or installation is sitused to this State.

3. Dropped off or shipped to the location of the business entity in this State but is then shipped outside of this State, the gross revenue from the repair, maintenance or installation is sitused outside of this State.

Added to NAC by Tax Comm'n by R123-15, eff. 6/28/2016

NRS 360.090, 363C.100, 363C.220

Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.