Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.545 - Revenue from security services

1. If a business entity provides security services and the services are performed in this State, the gross revenue from those services is sitused to this State.

2. If a business entity provides security services and the services are performed outside of this State, the gross revenue from those services is sitused outside of this State.

3. If security services provided by a business entity relate to various locations 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 entity's business records as they existed at the time the service was provided or within a reasonable time thereafter.