Section 363C.445 - Revenue from facilities management services1. If a business entity provides facilities management services at a facility located wholly in this State, the gross revenue from those services is sitused to this State.2. Except as otherwise provided in subsection 3, if the fee for facilities management services is not charged on a per-location basis and the services are provided 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: (a) If the services are provided for standardized buildings, by a fraction, the numerator of which is the number of facilities for which the services are provided which are located in this State and the denominator of which is the total number of all facilities for which the services are provided.(b) If the services are not performed for standardized buildings, by a fraction, the numerator of which is the square footage of facilities for which the services are provided which are located in this State and the denominator of which is the total square footage of all facilities for which the services are provided.3. If the fee for facilities management services is not charged on a per-location basis and the services are provided 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.4. As used in this section, "facilities management services" includes, without limitation, landscaping services.Nev. Admin. Code § 363C.445
Added to NAC by Tax Comm'n by R123-15, eff. 6/28/2016NRS 360.090, 363C.100, 363C.220