Section 363C.310 - Conditions under which purchaser is "located only in this State."1. For the purposes of NAC 363C.310 to 363C.590, inclusive, a purchaser is "located only in this State" if:(a) The purchaser is a natural person who is a resident of this State and has no business locations outside of this State.(b) The purchaser is a person, other than a natural person, whose commercial domicile is in this State and that has no physical locations outside of this State.2. As used in this section, "commercial domicile" means the principal place from which a person's trade or business is conducted.Nev. Admin. Code § 363C.310
Added to NAC by Tax Comm'n by R123-15, eff. 6/28/2016NRS 360.090, 363C.100, 363C.220