Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.460 - Revenue from lease or sublease, rental or subrental of tangible personal property

Universal Citation: NV Admin Code 363C.460

Current through December 31, 2024

1. The gross revenue from the lease or sublease, or rental or subrental, of tangible personal property must be sitused to the location where the lease or sublease, or rental or subrental, is deemed to take place pursuant to NRS 360B.365, 360B.370 or 360B.375.

2. The gross revenue from the sale, lease or sublease, or rental or subrental of real property must be sitused to the location of the real property.

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.
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