Section 363C.390 - Revenue from call centers1. The gross revenue from providing call center services on a fixed-cost basis is sitused to the location of the purchaser of the services.2. The gross revenue from providing call center services on a variable, or per-call, cost basis is sitused to the location of the customer of the purchaser of the call center services.3. For the purposes of this section, the location of the purchaser of call center services or the purchaser's customer is determined by applying the following, if known, in sequential order:(a) The location of the residence, branch, division or other business unit where the purchaser or purchaser's customer primarily receives the benefit of the call center services;(b) The primary location of the management operations of the business unit of the purchaser or purchaser's customer; and(c) The billing address of the purchaser or purchaser's customer, if the billing address is provided in good faith, is a site where the purchaser or customer has actual operations or resides and is not merely a post office box. To determine the billing address of the purchaser or purchaser's customer, a provider of call center services may use the area code or zip code of the purchaser or purchaser's customer.Nev. Admin. Code § 363C.390
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).