Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.535 - Revenue from payroll services

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

2. If a business entity provides payroll services for a purchaser whose employees are located both within and outside of this State and the payroll services are provided for employees located in this State and at least one other state, the amount of the gross revenue from those services which is sitused to this State is equal to the total gross revenue from those services multiplied by a fraction, the numerator of which is the number of employees located in this State for which payroll services are performed and the denominator of which is the total number of employees located both within and outside of this State for which payroll services are performed.