Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.495 - Revenue of writer or artist for writing or artistic services

If a writer or artist is a business entity and delivers the product of his or her writing or artistic services in tangible or electronic form, the gross revenue is sitused to this State if the purchaser receives the product in this State. If such a writer or artist does not know the location at which the purchaser receives the product, the gross revenue is sitused to this State if the address to which the writer or artist sends the invoice is located in this State.

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

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