Nev. Admin. Code § 360.Sec. 23
The provisions of NAC 363C.310 to 363C.590, inclusive, set forth the method for situsing to this State the gross revenue from the provision of certain services for the purposes of the mining education tax. NAC 363C.310 to 363C.590, inclusive, are not intended to set forth a comprehensive list of services but provides the method for situsing to this State the gross revenue from each service listed. If a service is not specifically listed in NAC 363C.310 to 363C.590, inclusive, the provisions of those sections providing the method for situsing a similar service may provide guidance. The provision of a service that is not listed in NAC 363C.310 to 363C.590, inclusive, or similar to a service listed in those sections may be handled on a case-by-case basis, the revenue from such a service must be sitused to this State in accordance with NUS 363C.220. The Department reserves the right to review and adjust any situsing of gross revenue made by a business entity.
Nev. Admin. Code § 360.Sec. 23