Section 363C.435 - Revenue from engineering services1. If a business entity provides engineering services for a purchaser and the property for which those services are provided is located wholly in this State, the gross revenue from those services is sitused to this State, regardless of where the services are provided.2. Except as otherwise provided in subsection 3, if engineering services are provided for property that will be located both within and outside of this State, the amount of the gross revenue from those services that is sitused to this State is equal to the amount of the gross revenue from those services multiplied by a fraction, the numerator of which is the number of properties located in this State and the denominator of which is the number of properties located both within and outside of this State.3. If engineering services are provided for property that will be located 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.Nev. Admin. Code § 363C.435
Added to NAC by Tax Comm'n by R123-15, eff. 6/28/2016NRS 360.090, 363C.100, 363C.220