Nevada Administrative Code

NAC 363B.080 “Nonprofit organization” defined. (NRS 360.090, 363B.060) “Nonprofit organization” has the meaning ascribed to it in NRS 363B.030. (Added to NAC by Tax Comm’n by R204-03, eff. 12-4-2003)

NAC 363B.090 “Political subdivision” defined. (NRS 360.090, 363B.060) “Political subdivision” has the meaning ascribed to it in NRS 363B.030. (Added to NAC by Tax Comm’n by R204-03, eff. 12-4-2003)

NAC 363B.100 “Self-insured employer” defined. (NRS 360.090, 363B.060) “Self-insured employer” means an employer that provides a program of self-insurance for its employees. (Added to NAC by Tax Comm’n by R204-03, eff. 12-4-2003) ADMINISTRATION

NAC 363B.110 Maintenance and availability of records of employer. (NRS 360.090, 363B.060, 363B.070) Each employer shall maintain and, upon the request of the Department, provide to the Department: 1. Copies of any reports filed with or submitted to the Division by the employer. 2…

NAC 363B.130 Registration of employer with Department; filing of returns and reports. (NRS 360.090, 363B.060, 363B.110) 1. An employer that fails to register with the Division pursuant to NRS 612.535 shall register with the Department for payment of the excise tax imposed by NRS …

NAC 363B.150 Exemption of Indian tribes, nonprofit organizations and political subdivisions. (NRS 360.090, 363B.060) 1. An Indian tribe, a nonprofit organization or a political subdivision is exempt from the provisions of NRS 363B.110, regardless of whether the Indian tribe, nonp…

NAC 363B.161 Application by employer for designation as payroll provider; requirements for designation; revocation or cancellation of designation; commerce tax credit. (NRS 360.090, 363B.060, 363B.110) 1. An employer may apply to the Department to be designated as a payroll provi…

NAC 363B.165 Employer ineligible to receive commerce tax credit if deficient in payment of commerce tax; amendment of tax return for payroll tax upon partial or full satisfaction of deficiency; adjustments to employer’s account. (NRS 360.090, 363B.060, 363B.110) 1. If an employer…

NAC 363B.170 Health care deduction: Depreciation of property by self-insured employer. (NRS 360.090, 363B.060, 363B.115) If a self-insured employer claims the depreciation of property as a direct administrative services cost for purposes of the health care deduction, the employer…

NAC 363B.180 Correction of errors in filed returns. (NRS 360.090, 363B.060, 363B.110) If an employer files a return pursuant to paragraph (a) of subsection 3 of NRS 363B.110 which contains any errors, the employer shall: 1. File with the Department an amended or adjusted return w…

NAC 363B.300 “Prepaid tuition contract” defined. (NRS 363B.060, 363B.117) “Prepaid tuition contract” has the meaning ascribed to it in NRS 353B.030. (Added to NAC by Tax Comm’n by R137-16, eff. 1-27-2017)

NAC 363B.305 “Qualified beneficiary” defined. (NRS 363B.060, 363B.117) “Qualified beneficiary” has the meaning ascribed to it in NRS 353B.050. (Added to NAC by Tax Comm’n by R137-16, eff. 1-27-2017)

NAC 363B.310 Employer required to provide verification of matching contribution with quarterly return; submission of list of all matching contributions made on behalf of employees. (NRS 363B.060, 363B.117) An employer who, pursuant to NRS 363B.117, claims a credit against the exc…

NAC 363B.315 Computation of annual limit of tax credit. (NRS 363B.060, 363B.117) The annual limit set forth in subsection 2 of NRS 363B.117 on the credit described in subsection 1 of that section must be computed based on the calendar year. (Added to NAC by Tax Comm’n by R137-16,…

NAC 363C.100 “Fiduciary duty” defined for purposes of NRS 363C.070. (NRS 360.090, 363C.070, 363C.100) For the purposes of determining whether revenue received by a business entity is pass-through revenue pursuant to paragraph (a) of subsection 1 of NRS 363C.070, “fiduciary duty” …

NAC 363C.110 “Intangible investments” construed for purposes of NRS 363C.020. (NRS 360.090, 363C.020, 363C.100) For the purposes of the exemption from the commerce tax set forth in paragraph (m) of subsection 2 of NRS 363C.020, the term “intangible investments” includes, without …

NAC 363C.120 Goods or services provided on “complimentary basis” construed for purposes of NRS 363C.045. (NRS 360.090, 363C.045, 363C.100) For the purposes of paragraph (c) of subsection 3 of NRS 363C.045, goods or services are provided on a complimentary basis if the goods or se…

NAC 363C.200 Business activities constituting nexus with this State. (NRS 360.090, 363C.020, 363C.100) For the purpose of determining whether a business entity is engaging in a business in this State, a business entity is commencing or conducting business in this State if the bus…

NAC 363C.210 Imposition; factors for determining whether person or entity is business entity subject to filing requirement for Nevada Commerce Tax Return. (NRS 360.090, 363C.020, 363C.100) 1. The commerce tax is a tax imposed on each business entity engaging in a business in this…

NAC 363C.220 Requirement to file Nevada Commerce Tax Return; simplified reporting method for business entity with gross revenue less than $4,000,000. (NRS 360.090, 363C.100, 363C.200) 1. Each business entity engaging in a business in this State during a taxable year must file a N…

NAC 363C.230 Calculation of uncompensated care deduction for health care providers. (NRS 360.090, 363C.100, 363C.210) 1. For the purpose of calculating the amount of the deduction from gross revenue set forth in paragraphs (i) and (j) of subsection 1 of NRS 363C.210, the actual c…

NAC 363C.240 Change of NAICS code category and rate used to calculate amount of tax. (NRS 360.090, 363C.100, 363C.200) 1. For the purpose of determining the rate used to calculate the amount of commerce tax required to be paid by a business entity pursuant to NRS 363C.310 to 363C…

NAC 363C.250 Waiver or reduction of penalty and interest for estimated returns; disallowance of interest on overpayment made intentionally or by reason of carelessness. (NRS 360.090, 360.419) 1. In addition to the grounds for a waiver or reduction of the penalty and interest for …

NAC 363C.300 Provisions of NAC 363C.310 to 363C.590, inclusive, provide methods for situsing of revenue from certain services for purposes of tax; list not exclusive. (NRS 360.090, 363C.100, 363C.220) The provisions of NAC 363C.310 to 363C.590, inclusive, set forth the method for…

NAC 363C.310 Conditions under which purchaser is “located only in this State.” (NRS 360.090, 363C.100, 363C.220) 1. For the purposes of NAC 363C.310 to 363C.590, inclusive, a purchaser is “located only in this State” if: (a) The purchaser is a natural person who is a resident of …

NAC 363C.320 Revenue from accounting services. (NRS 360.090, 363C.100, 363C.220) 1. If a business entity provides accounting 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 p…

NAC 363C.325 Revenue from advertising services. (NRS 360.090, 363C.100, 363C.220) 1. This section applies only to a business entity that provides advertising services and not to a business entity that receives advertising revenue for allowing an advertisement to be placed in a ne…

NAC 363C.330 Revenue from architectural services. (NRS 360.090, 363C.100, 363C.220) 1. If a business entity provides architectural services for a purchaser and the property being designed is to be located wholly in this State, the gross revenue from those services is sitused to t…

NAC 363C.335 Revenue from agency services. (NRS 360.090, 363C.100, 363C.220) 1. Except as otherwise provided in NAC 363C.340, if a business entity provides agency services for a purchaser located only in this State, the gross revenue from those services is sitused to this State, …

NAC 363C.340 Revenue from agent or manager representing athlete or entertainer in contract negotiation. (NRS 360.090, 363C.100, 363C.220) 1. If an agent or manager represents an athlete in negotiating a contract to play for a sports team based in this State, or for a natural pers…

NAC 363C.345 Remuneration or payment to athlete for certain services. (NRS 360.090, 363C.100, 363C.220) 1. If an athlete receives remuneration, including, without limitation, money, property or services, for participating in, or obtaining prize money from, an event held in this S…

NAC 363C.350 Remuneration or payment to entertainer for certain services. (NRS 360.090, 363C.100, 363C.220) 1. If an entertainer receives remuneration, including, without limitation, money, property or services, for participating in, or appearing at, an event held in this State, …

NAC 363C.355 Revenue from entertainment services. (NRS 360.090, 363C.100, 363C.220) 1. If entertainment services are to be provided wholly in this State, the gross revenue from those services is sitused to this State, regardless of where the services are purchased. 2. If entertai…

NAC 363C.360 Revenue from barbering, cosmetology, beauty salon or spa services. (NRS 360.090, 363C.100, 363C.220) If a business entity provides barbering, cosmetology, beauty salon or spa services in this State, the gross revenue from those services is sitused to this State. (Add…

NAC 363C.365 Revenue from sale of cable or satellite service. (NRS 360.090, 363C.100, 363C.220) 1. If the primary place of use of cable or satellite service by the purchaser or subscriber of the service is in this State, the gross revenue from the sale of the cable or satellite s…

NAC 363C.370 Revenue from sale of telecommunication service or mobile telecommunication service. (NRS 360.090, 363C.100, 363C.220) 1. Except as otherwise provided in this section, the gross revenue from the sale of telecommunication service or mobile telecommunication service is …

NAC 363C.375 Revenue from sale of advertising via television and radio broadcast or on Internet. (NRS 360.090, 363C.100, 363C.220) The gross revenue from the sale of advertising via television or radio broadcast or on the Internet, including, without limitation, revenue from the …

NAC 363C.380 Revenue from sale of subscriptions and advertising by business entity that publishes magazine or newspaper. (NRS 360.090, 363C.100, 363C.220) The amount of the gross revenue from the sale of subscriptions and advertising by a business entity that publishes a magazine…

NAC 363C.385 Revenue from Internet or web hosting services. (NRS 360.090, 363C.100, 363C.220) 1. If a business entity provides Internet or web hosting services for a purchaser located only in this State, the gross revenue from those services is sitused to this State, regardless o…

NAC 363C.390 Revenue from call centers. (NRS 360.090, 363C.100, 363C.220) 1. The gross revenue from providing call center services on a fixed-cost basis is sitused to the location of the purchaser of the services. 2. The gross revenue from providing call center services on a vari…

NAC 363C.395 Revenue from child care services. (NRS 360.090, 363C.100, 363C.220) If a business entity provides child care services in this State, the gross revenue from those services is sitused to this State. (Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)

NAC 363C.400 Revenue from collection services. (NRS 360.090, 363C.100, 363C.220) 1. If a business entity provides collection services for a purchaser located only in this State, the gross revenue is sitused to this State, regardless of where the services are provided. 2. If a bus…

NAC 363C.405 Revenue from computer programming services. (NRS 360.090, 363C.100, 363C.220) 1. If a business entity provides computer programming services for a purchaser located only in this State, the gross revenue is sitused to this State, regardless of where the business entit…

NAC 363C.410 Revenue from construction contracting services. (NRS 360.090, 363C.100, 363C.220) 1. If a business entity provides construction contracting services for a purchaser and the property being constructed is located wholly in this State, the gross revenue from those servi…

NAC 363C.415 Revenue from contract manufacturing services. (NRS 360.090, 363C.100, 363C.220) 1. If a business entity provides contract manufacturing services, the gross revenue from those services is sitused to this State if the property manufactured is delivered or shipped to a …

NAC 363C.420 Revenue from data processing services. (NRS 360.090, 363C.100, 363C.220) 1. If a business entity provides data processing services for a purchaser located only in this State, the gross revenue from those services is sitused to this State, regardless of where the serv…

NAC 363C.425 Remuneration, other than wages, received by director of corporation. (NRS 360.090, 363C.100, 363C.220) 1. The remuneration, other than wages, received by a director of a corporation for the performance of his or her duties are sitused to the state in which the headqu…