Section 363C.365 - Revenue from sale of cable or satellite service1. If the primary place of use of cable or satellite service by the purchaser or subscriber of the service is in this State, the gross revenue from the sale of the cable or satellite service is sitused to this State, regardless of where the cable or satellite service originates. The primary place of use of cable or satellite service by a purchaser or subscriber is deemed to be the billing address for the service unless the seller of the service knows the purchaser or subscriber is using the service at multiple locations.2. If a provider of cable or satellite service knows that the purchaser or subscriber is using the service at multiple locations both within and outside of this State, the amount of the gross revenue from the sale of the service that is sitused to this State is equal to the gross revenue from the sale of the service multiplied by a fraction, the numerator of which is the number of properties in this State where the purchaser or subscriber receives the service and the denominator of which is the total number of properties where the purchaser or subscriber receives the service.3. If a purchaser or subscriber of cable or satellite service is located in this State, the gross revenue from providing billing and other ancillary services for the provider of the cable or satellite service is sitused to this State. If the location of the purchaser or subscriber of the cable or satellite service is not known, the gross revenue from providing billing and other ancillary services for the provider of the cable or satellite service is sitused to the location of the provider of the cable or satellite service.Nev. Admin. Code § 363C.365
Added to NAC by Tax Comm'n by R123-15, eff. 6/28/2016NRS 360.090, 363C.100, 363C.220