Section 363C.355 - Revenue from entertainment services1. If entertainment services are to be provided wholly in this State, the gross revenue from those services is sitused to this State, regardless of where the services are purchased.2. If entertainment services are to be provided both within and outside of this State and originate from, and terminate at, a location in this State, the gross revenue from those services are sitused to this State, regardless of where the services are purchased.3. The gross revenue from the sale of passes that can be used for admission to locations both within and outside of this State is sitused to this State if the admission is to be primarily used at locations in this State. The location of the primary use of an admission is presumed to be the closest facility to the location of the purchaser at the time of purchase.4. If entertainment services relate to various locations both within and outside of this State, the gross revenue from those services may be sitused using any reasonable, consistent and uniform method of apportionment that is supported by the business records of the business entity as they existed at the time the service was provided or within a reasonable time thereafter.Nev. Admin. Code § 363C.355
Added to NAC by Tax Comm'n by R123-15, eff. 6/28/2016NRS 360.090, 363C.100, 363C.220