Nev. Admin. Code § 363C.375
The gross revenue from the sale of advertising via television or radio broadcast or on the Internet, including, without limitation, revenue from the sale of commercials and pay-per-click advertisements, must be sitused to this State by multiplying the gross revenue from the sale of such advertising by a fraction, the numerator of which is the number of persons in the audience of the television or radio station, or the number of the subscribers of the Internet provider, located in this State, and the denominator of which is the total number of persons in the audience of the television or radio station, or the total number of the subscribers of the Internet provider, located both within and outside of this State.
Nev. Admin. Code § 363C.375
NRS 360.090, 363C.100, 363C.220