Section 363C.330 - Revenue from architectural services1. If a business entity provides architectural services for a purchaser and the property being designed is to be located wholly in this State, the gross revenue from those services is sitused to this State, regardless of where the services are provided.2. If a business entity provides architectural services for a purchaser and the property being designed is to be located both within and outside of this State, the amount of the gross revenue from the architectural services that is sitused to this State is equal to the amount of the gross revenue from those services multiplied: (a) By a fraction, the numerator of which is the number of properties anticipated to be built in this State and the denominator of which is the number of properties anticipated to be built both within and outside of this State; or(b) If the architectural services are not for standardized buildings, by a fraction, the numerator of which is the square footage of the properties anticipated to be built in this State and the denominator of which is the square footage of the properties anticipated to be built both within and outside of this State.Nev. Admin. Code § 363C.330
Added to NAC by Tax Comm'n by R123-15, eff. 6/28/2016NRS 360.090 and sections 16 and 22 of Senate Bill No. 483, chapter 487, Statutes of Nevada 2015, at pages 2884 and 2888 (NRS 363C.100 and 363C.220).