Nevada Administrative Code

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…

NAC 363C.430 Revenue from leasing of employee to another person. (NRS 360.090, 363C.100, 363C.220) The gross revenue from the leasing of an employee to another person is sitused to this State if the place where the employee primarily works is located in this State. (Added to NAC …

NAC 363C.435 Revenue from engineering services. (NRS 360.090, 363C.100, 363C.220) 1. If a business entity provides engineering services for a purchaser and the property for which those services are provided is located wholly in this State, the gross revenue from those services is…

NAC 363C.440 Revenue from extermination services. (NRS 360.090, 363C.100, 363C.220) 1. If a business entity provides extermination services in this State, the gross revenue from those services is sitused to this State. 2. If a business entity provides extermination services outsi…

NAC 363C.445 Revenue from facilities management services. (NRS 360.090, 363C.100, 363C.220) 1. If a business entity provides facilities management services at a facility located wholly in this State, the gross revenue from those services is sitused to this State. 2. Except as oth…

NAC 363C.450 Revenue from moving property from one location to another. (NRS 360.090, 363C.100, 363C.220) 1. If a business entity provides the service of moving property from one location to another and both the origin and the final destination of the property being moved is a lo…

NAC 363C.455 Revenue from repair, maintenance or installation of personal property. (NRS 360.090, 363C.100, 363C.220) If a business entity provides repairs, maintenance or installation of personal property and the personal property is: 1. Dropped off and picked up at the location…

NAC 363C.460 Revenue from lease or sublease, rental or subrental of tangible personal property. (NRS 360.090, 363C.100, 363C.220) 1. The gross revenue from the lease or sublease, or rental or subrental, of tangible personal property must be sitused to the location where the lease…

NAC 363C.465 Revenue from services provided with respect to real property by real estate broker. (NRS 360.090, 363C.100, 363C.220) The gross revenue earned by a real estate broker, as defined in NRS 645.030, for services provided with respect to real property located in this Stat…

NAC 363C.470 Revenue from conducting appraisal of real property. (NRS 360.090, 363C.100, 363C.220) If a business entity conducts an appraisal of real property located in this State, the gross revenue from the appraisal is sitused to this State, regardless of where the purchaser o…

NAC 363C.475 Revenue from financial services. (NRS 360.090, 363C.100, 363C.220) 1. If a business entity provides financial 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 pro…

NAC 363C.480 Revenue from provision of funeral services. (NRS 360.090, 363C.100, 363C.220) 1. If a business entity provides in this State all funeral services with respect to a deceased person, the gross revenue from those services is sitused to this State. 2. If a business entit…

NAC 363C.485 Revenue from dealing, operating, carrying on, conducting, maintaining or exposing game for play. (NRS 360.090, 363C.100, 363C.220) The gross revenue from dealing, operating, carrying on, conducting, maintaining or exposing for play in this State any game, as defined …

NAC 363C.490 Revenue from health care services. (NRS 360.090, 363C.100, 363C.220) 1. If a business entity provides health care services in this State, the gross revenue from those services is sitused to this State. 2. If a business entity provides health care services both within…