Situsing of Certain Gross Revenue to This State
- Section 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
- Section 363C.310 - Conditions under which purchaser is "located only in this State."
- Section 363C.320 - Revenue from accounting services
- Section 363C.325 - Revenue from advertising services
- Section 363C.330 - Revenue from architectural services
- Section 363C.335 - Revenue from agency services
- Section 363C.340 - Revenue from agent or manager representing athlete or entertainer in contract negotiation
- Section 363C.345 - Remuneration or payment to athlete for certain services
- Section 363C.350 - Remuneration or payment to entertainer for certain services
- Section 363C.355 - Revenue from entertainment services
- Section 363C.360 - Revenue from barbering, cosmetology, beauty salon or spa services
- Section 363C.365 - Revenue from sale of cable or satellite service
- Section 363C.370 - Revenue from sale of telecommunication service or mobile telecommunication service
- Section 363C.375 - Revenue from sale of advertising via television and radio broadcast or on Internet
- Section 363C.380 - Revenue from sale of subscriptions and advertising by business entity that publishes magazine or newspaper
- Section 363C.385 - Revenue from legal services
- Section 363C.390 - Revenue from call centers
- Section 363C.395 - Revenue from child care services
- Section 363C.400 - Revenue from collection services
- Section 363C.405 - Revenue from computer programming services
- Section 363C.410 - Revenue from construction contracting services
- Section 363C.415 - Revenue from contract manufacturing services
- Section 363C.420 - Revenue from data processing services
- Section 363C.425 - Remuneration, other than wages, received by director of corporation
- Section 363C.430 - Revenue from leasing of employee to another person
- Section 363C.435 - Revenue from engineering services
- Section 363C.440 - Revenue from extermination services
- Section 363C.445 - Revenue from facilities management services
- Section 363C.450 - Revenue from moving property from one location to another
- Section 363C.455 - Revenue from repair, maintenance or installation of personal property
- Section 363C.460 - Revenue from lease or sublease, rental or subrental of tangible personal property
- Section 363C.465 - Revenue from services provided with respect to real property by real estate broker
- Section 363C.470 - Revenue from conducting appraisal of real property
- Section 363C.475 - Revenue from financial services
- Section 363C.480 - Revenue from provision of funeral services
- Section 363C.485 - Revenue from dealing, operating, carrying on, conducting, maintaining or exposing game for play
- Section 363C.490 - Revenue from health care services
- Section 363C.495 - Revenue of writer or artist for writing or artistic services
- Section 363C.500 - Revenue from investigative services
- Section 363C.505 - Revenue from legal services
- Section 363C.510 - Revenue from linen, uniform supply or dry cleaning services
- Section 363C.515 - Revenue from management consulting services
- Section 363C.520 - Revenue from market research services
- Section 363C.525 - Revenue from sale of membership to enter or participate in activity
- Section 363C.530 - Revenue from money order or wire transfer services
- Section 363C.535 - Revenue from payroll services
- Section 363C.540 - Revenue from promotion services for events
- Section 363C.545 - Revenue from security services
- Section 363C.550 - Revenue from tax preparation services
- Section 363C.555 - Revenue from technical assistance services
- Section 363C.560 - Revenue from testing services at testing laboratory
- Section 363C.565 - Revenue from towing services
- Section 363C.570 - Revenue from transportation services, air transportation services and logistics services
- Section 363C.575 - Revenue from travel arrangement services
- Section 363C.580 - Revenue from veterinarian services
- Section 363C.585 - Revenue from waste management services
- Section 363C.590 - Business interruption insurance proceeds