Nevada Administrative Code

NAC 363C.510 Revenue from linen, uniform supply or dry cleaning services. (NRS 360.090, 363C.100, 363C.220) Except as otherwise provided in this section, if a business entity provides linen, uniform supply or dry cleaning services at a location in this State, the gross revenue fr…

NAC 363C.515 Revenue from management consulting services. (NRS 360.090, 363C.100, 363C.220) 1. If a business entity provides management consulting services for a purchaser located only in this State, the gross revenue from those services is sitused to this State, regardless of wh…

NAC 363C.520 Revenue from market research services. (NRS 360.090, 363C.100, 363C.220) 1. If a business entity provides market research 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.525 Revenue from sale of membership to enter or participate in activity. (NRS 360.090, 363C.100, 363C.220) 1. If a business entity sells a membership that allows a person to enter, or participate in an activity at, a location which is located only in this State, the gros…

NAC 363C.530 Revenue from money order or wire transfer services. (NRS 360.090, 363C.100, 363C.220) If a business entity provides money order or wire transfer services and the money order or wire transfer is delivered to, or picked up at, a location in this State, the gross revenu…

NAC 363C.535 Revenue from payroll services. (NRS 360.090, 363C.100, 363C.220) 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 …

NAC 363C.540 Revenue from promotion services for events. (NRS 360.090, 363C.100, 363C.220) 1. If a business entity promotes an event that will be held in this State, the gross revenue from the promotion services are sitused to this State, regardless of where the promotion service…

NAC 363C.545 Revenue from security services. (NRS 360.090, 363C.100, 363C.220) 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 securit…

NAC 363C.550 Revenue from tax preparation services. (NRS 360.090, 363C.100, 363C.220) 1. If a business entity provides tax preparation 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.555 Revenue from technical assistance services. (NRS 360.090, 363C.100, 363C.220) 1. If a business entity provides technical assistance services for a purchaser located only in this State, the gross revenue from those services is sitused to this State, regardless of wher…

NAC 363C.560 Revenue from testing services at testing laboratory. (NRS 360.090, 363C.100, 363C.220) 1. Except as otherwise provided in subsection 3, if a business entity provides testing services at a testing laboratory located in this State, the gross revenue from the sale of th…

NAC 363C.565 Revenue from towing services. (NRS 360.090, 363C.100, 363C.220) The gross revenue of a business entity that provides towing services is sitused to this State if the towing services originate from a location in this State and the destination of the towing services is …

NAC 363C.570 Revenue from transportation services, air transportation services and logistics services. (NRS 360.090, 363C.100, 363C.220) 1. Except as otherwise provided in subsection 2, the gross revenue of a business entity from transportation services is sitused to this State i…

NAC 363C.575 Revenue from travel arrangement services. (NRS 360.090, 363C.100, 363C.220) 1. If a business entity provides travel arrangement services for a purchaser located only in this State, the gross revenue from those services is sitused to this State, regardless of where th…

NAC 363C.580 Revenue from veterinarian services. (NRS 360.090, 363C.100, 363C.220) If a business entity provides veterinarian 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.585 Revenue from waste management services. (NRS 360.090, 363C.100, 363C.220) If a business entity provides waste management 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.590 Business interruption insurance proceeds. (NRS 360.090, 363C.100, 363C.220) The gross revenue received by a business entity engaging in a business in this State from business interruption insurance proceeds for lost revenue is sitused to the location of the business …

NAC 364.010 Definitions. (NRS 364.125) As used in this chapter, unless the context otherwise requires: 1. “Department” means the department of taxation. 2. “Governing body” means the governing body of a county, city or town which is required to impose a tax pursuant to NRS 244.33…

NAC 364.020 Payment to department. (NRS 364.125) A governing body shall pay to the department three-eighths of all proceeds of the tax within 30 days after the date on which the tax is to be paid to the governing body. (Added to NAC by Tax Comm’n, eff. 10-10-83)

NAC 364.030 Disputes relating to payment of tax. (NRS 364.125) 1. Any dispute relating to an overpayment or underpayment made to a governing body by a person in the business of providing lodging must be resolved pursuant to the ordinance adopted by the governing body imposing the…

NAC 364.040 Retention of records by governing body; inspection. (NRS 364.125) A governing body shall retain its records relating to the tax for 3 years. The records must be open to inspection by the department so that it may ascertain such information as may be necessary to enfor…

NAC 364.050 Annual examination of records; availability of working papers to department. (NRS 364.125) 1. In conjunction with its annual audit, a governing body shall provide for the examination of the records it maintains which relate to the tax to determine that the provisions …

NAC 365.100 Definitions. (NRS 365.110) As used in this chapter, unless the context otherwise requires, the words and terms defined in NAC 365.101 to 365.145, inclusive, have the meanings ascribed to them in those sections. (Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-20…

NAC 365.101 “Apportioned” defined. (NRS 365.110) “Apportioned” means that a commercial vehicle: 1. Is registered in a manner that authorizes the vehicle to travel in more than one jurisdiction, as indicated by the list of jurisdictions on the certificate of registration; and 2. P…

NAC 365.103 “Base-plated” defined. (NRS 365.110) “Base-plated” means that a vehicle is registered in the State of Nevada and displays a Nevada license plate. (Added to NAC by Dep’t of Motor Veh. by R143-03, eff. 1-16-2004)

NAC 365.111 “Export” defined. (NRS 365.110) “Export” means to sell or distribute outside this State motor vehicle fuel or other petroleum products, other than aviation fuel, that are received in this State. The term does not include selling or distributing motor vehicle fuel or o…

NAC 365.115 “Governing body” defined. (NRS 365.110) “Governing body” means the governmental entity that has the authority to make decisions on behalf of a tribe. (Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002)

NAC 365.127 “Other petroleum products” defined. (NRS 365.110) “Other petroleum products” includes any petroleum-based substance, other than motor vehicle fuel or special fuel, that is used in the propulsion of motor vehicles, motor boats or aircraft, including, without limitation…

NAC 365.130 “Reservation” defined. (NRS 365.110) “Reservation” means any land that: 1. Is located within the boundaries of this State; and 2. Is set aside for use by a tribe, including, without limitation: (a) An Indian reservation; (b) An Indian colony; (c) Any land which is own…

NAC 365.140 “Tribal member” defined. (NRS 365.110) “Tribal member” includes an enrolled member of a tribe. (Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002)

NAC 365.145 “Tribe” defined. (NRS 365.110) “Tribe” means any tribe, band, nation or group of Indians that is recognized by the Federal Government as having a government-to-government relationship with the United States. (Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001,…

NAC 365.151 When aviation fuel and fuel for jet or turbine-powered aircraft are deemed distributed and taxable. (NRS 365.110) For the purposes of this chapter, aviation fuel and fuel for jet or turbine-powered aircraft is deemed distributed and taxable when the fuel is received b…

NAC 365.153 When certain motor vehicle fuel is considered to be exported fuel. (NRS 365.110) For the purposes of this chapter, motor vehicle fuel, other than aviation fuel, must be off-loaded in another state or jurisdiction to be considered exported fuel. (Added to NAC by Dep’t …

NAC 365.155 Agreement with governing body of tribe for collection of taxes on motor vehicle fuel sold on reservation. (NRS 365.110) 1. The Department may enter into an agreement with the governing body of a tribe to provide for the collection of taxes on taxable sales of motor ve…

NAC 365.160 Sale of motor vehicle fuel on reservation: Collection of tax by supplier; refund of tax to tribe. (NRS 365.110) 1. If the governing body of a tribe does not enter into an agreement pursuant to NAC 365.155, each supplier who sells motor vehicle fuel on the reservation …

NAC 365.161 Application for license: Federal identification number required. (NRS 365.110, 365.280) 1. An application for a license to operate as a dealer, supplier, exporter or transporter must include the federal identification number of the applicant’s business. 2. As used in …

NAC 365.162 Exporters: Licensure; exportation to additional states or jurisdictions. (NRS 365.110, 365.280, 365.300) 1. An applicant for a license as an exporter issued pursuant to the provisions of NRS 365.300 must submit to the Department an application on a form provided by th…

NAC 365.163 Suppliers: Licensure; exportation to additional states or jurisdictions. (NRS 365.110, 365.280, 365.300) 1. An applicant for a license as a supplier issued pursuant to the provisions of NRS 365.300 must submit to the Department an application on a form provided by the…

NAC 365.164 Transporters: Licensure; expiration, suspension or revocation of license; prohibited acts; administrative fines. (NRS 365.110, 365.280, 365.300) 1. An applicant for a license as a transporter issued pursuant to the provisions of NRS 365.300 must submit to the Departme…

NAC 365.165 Refusal, suspension, cancellation or revocation of license: Grounds; requests for informal review and administrative hearing. (NRS 365.110, 365.300, 365.302, 365.304, 365.310) 1. Except as otherwise provided in NRS 365.310, the Department will refuse to issue to or re…

NAC 365.167 Expiration of license; application for renewal; administrative fine. (NRS 365.110, 365.304, 365.600) 1. A license issued by the Department to a dealer, supplier, exporter or transporter pursuant to this chapter and chapter 365 of NRS expires on: (a) December 31 of the…

NAC 365.170 Selling fuel to certain suppliers without collecting taxes prohibited. (NRS 365.110) If the Department notifies a supplier that another supplier is not licensed in accordance with chapter 365 of NRS, the supplier shall not sell motor vehicle fuel to the unlicensed sup…

NAC 365.172 Purchase of certain fuel for resale prohibited. (NRS 365.110) A supplier shall not purchase for resale any fuel with respect to which there has been a previous taxable sale or use. (Added to NAC by Dep’t of Motor Veh. by R023-20, eff. 6-13-2022) SECURITY FOR PAYMENT

NAC 365.175 Review of monthly tax returns: Biannually during initial 2 years of business; revision of amount of security if estimated maximum monthly tax not accurate. (NRS 365.110, 365.130, 365.290) During the initial 2 years that a dealer or supplier conducts his or her busines…

NAC 365.180 Review of monthly tax returns: Annually after initial 2 years of business; revision of amount of security if estimated maximum monthly tax not accurate; amount of increase of security. (NRS 365.110, 365.130, 365.290) 1. The Department will review annually the estimate…

NAC 365.183 Dealers and suppliers considered to be habitually delinquent. (NRS 365.110, 365.290) 1. The Department will consider a dealer or supplier to be habitually delinquent for the purpose of NRS 365.290 if the dealer or supplier commits any of the following violations two o…

NAC 365.185 Request for reduction in amount of security. (NRS 365.110, 365.290) 1. A dealer or supplier who complies with the requirements set forth in subsection 2 may submit a written request to the Department for a reduction in the amount of security required pursuant to NRS 3…