Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.505 - Revenue from legal services

1. If a business entity provides legal services that relate to a matter within this State, the gross revenue from those services is sitused to this State, regardless of where the services are performed. If the legal services provided for the purchaser relate to locations both within and outside of this State, the gross revenue from those services 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.

2. Except as otherwise provided in this subsection, if a business entity provides legal 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. If the legal services provided for the purchaser relate to a matter in another state, the gross revenue from those services are not sitused to this State.

3. At the election of a business entity that provides legal services, and as long as it is applied in a reasonable, consistent and uniform manner, the gross revenue from legal services may be sitused according to the purchaser's principal place of business or, if the purchaser is a natural person not engaging in a business, to the residence of the purchaser.

4. As used in this section, "principal place of business" means the location where the business unit purchasing the legal services primarily maintains its operations. In determining the principal place of business of a purchaser, the following measures, if known, shall be considered in sequential order: