Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.570 - Revenue from transportation services, air transportation services and logistics services

Universal Citation: NV Admin Code 363C.570

Current through December 31, 2024

1. Except as otherwise provided in subsection 2, the gross revenue of a business entity from transportation services is sitused to this State if the transportation services originate from a location in this State and the final destination of the transportation services, as determined by the bill of lading, proof of delivery or other document containing both the origin and final destination of the transportation services, is a location in this State.

2. The gross revenue of a business entity from air transportation services or transportation services provided pursuant to chapter 706 of NRS is sitused to this State if the transportation services originate from a location in this State and the destination at which the passenger or property being transported finally exits the vehicle or aircraft is in this State.

3. The gross revenue from the performance of logistics services that relate to:

(a) Inventory management or warehousing operations, is sitused to the location of the inventory or warehouse.

(b) Purchasing operations, is sitused to the location where the purchaser of the logistics services benefits from such services. In determining the location of such a purchaser, the following measures, if known, shall be considered in sequential order:
(1) The branch, division or other business unit where the purchaser primarily receives the benefit of the logistics services;

(2) The primary location of the management operations of the business unit of the purchaser; and

(3) The billing address of the purchaser, if the billing address is provided in good faith, is a site where the purchaser has actual operations and is not merely a post office box.

4. The gross receipts from logistics services that relate to multiple types of logistics operations 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.

5. As used in this section, "logistics services" includes, without limitation, purchasing, inventory management, warehousing, shipping and customer returns but does not include transportation or brokerage services.

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

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

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