Nev. Admin. Code § 363C.200

Current through December 12, 2024

Section 363C.200 - Business activities constituting nexus with this State

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 business entity:

1. In the ordinary course of business, enters this State to purchase, place or display advertising for the benefit of another person;

2. Has consigned goods in this State;

3. Performs a contract in this State, regardless of whether the person brings his or her own employees into this State, hires local labor or subcontracts with another person for such employment or labor;

4. Delivers into this State in its own vehicles items which the business entity has sold;

5. Has employees or representatives in this State doing the person's business;

6. Does business in any area within this State, regardless of whether the area is leased by, owned by, ceded to or under the control of the Federal Government;

7. Enters into one or more contracts as a franchisor with a franchisee by which:

(a) The franchisee is granted the right to engage in the business of offering, selling or distributing goods or services under a marketing plan or system prescribed in substantial party by the franchisor; and

(b) The operation of the franchisee's business pursuant to such plan is substantially associated with the franchisor's trademark, service mark, trade name, logotype, advertising or other commercial symbol designating the franchisor or its affiliate;

8. Maintains a place of business in this State from which the person supervises the management of an entity in which the person has an ownership interest or managing, directing or providing services for fees in this State for an entity in which the person has an ownership interest;

9. Has inventory in this State or has spot inventory in this State for the convenient delivery to customers, regardless of whether the bulk of orders are filled from outside of this State;

10. Leases tangible personal property which is used in this State;

11. Provides loan production activities in this State through employees, independent contractors, agents or other representatives, regardless of whether such persons reside in this State, including, without limitation, soliciting sales contracts or loans, gathering financial data, making credit checks, collecting accounts, repossessing property or providing other financial activities;

12. In exchange for fees, acts as a general partner in a general partnership or limited partnership which is doing business in this State or as a director of a corporation which is doing business in this State;

13. Maintains a place of business in this State;

14. Assembles, processes, manufactures or stores goods in this State;

15. Holds, acquires, leases or disposes of any real property located in this State;

16. Provides any service while physically present in this State through employees, independent contractors, agents or other representatives, regardless of whether the employee, independent contractor, agent or representative providing the service resides in this State, including, without limitation:

(a) Maintaining or repairing property located in this State whether under warranty or by separate contract;

(b) Installing, erecting or modifying property in this State;

(c) Conducting training classes, seminars or lectures in this State;

(d) Providing any kind of technical assistance in this State, including, without limitation, engineering services; or

(e) Investigating, handling or otherwise assisting in resolving customer complaints in this State;

17. Sends materials to this State to be stored while awaiting orders for the shipment of the materials;

18. Stages or participates in shows, theatrical performances, sporting events or other such events in this State;

19. Has an employee, independent contractor, agent or other representative in this State, regardless of whether that person resides in this State, to promote or induce sales of the person's goods or services;

20. Has a telephone number that is answered in this State;

21. Carries passengers or personal property, including, without limitation, oil and gas transmitted by pipeline, from one point in this State to another point within this State if pickup and delivery occurs within this State;

22. Has facilities or an employee, independent contractor, agent or other representative in this State, regardless of whether the employee, independent contractor, agent or representative resides in this State:

(a) For storing, delivering or shipping goods from within this State;

(b) For servicing, maintaining or repairing vehicles, trailers, containers or other equipment in this State;

(c) For coordinating and directing the transportation of passengers or freight in this State; or

(d) For doing any other business in this State; or

23. Engages in any other activity that constitutes sufficient nexus to subject the business entity to the commerce tax in a manner consistent with the United States Constitution.

Nev. Admin. Code § 363C.200

Added to NAC by Tax Comm'n by R123-15, eff. 6/28/2016

NRS 360.090, 363C.020, 363C.100