Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.500 - Revenue from investigative services

1. If a business entity provides investigative services for a purchaser located only in this State, the gross revenue from those services is sitused to this State, regardless of where the services are provided.

2. If a business entity provides investigative services for a purchaser with operations located both within and outside of this State, the gross revenue is sitused to this State if the services provided are related to specific operations of the purchaser that are located in this State.

3. If a business entity provides investigative services that relate to specific operations of the purchaser that are located both within and outside of this State, the gross revenue 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.