Nev. Admin. Code § 360.Sec. 14
Current through September 16, 2024
For the purposes of the exclusion from the gross revenue of a business entity set forth in paragraph (c) of subsection 3 of section 10 of Assembly Bill No. 495, chapter 249, Statutes of Nevada 2021, at page 1271 (NRS 363D.050) , goods or services are provided on a complimentary basis if the goods or services are provided at no charge, in exchange for points or credits earned pursuant to a program under which points or credits are earned or awarded to the customers of a business entity or in exchange for a coupon, voucher or certificate.
Nev. Admin. Code § 360.Sec. 14