Section 363C.455 - Revenue from repair, maintenance or installation of personal propertyIf a business entity provides repairs, maintenance or installation of personal property and the personal property is:
1. Dropped off and picked up at the location of the business entity in this State, the gross revenue from the repair, maintenance or installation is sitused to this State.2. Shipped to the location of the business entity in this State from outside of this State but is then picked up at the location in this State, the gross revenue from the repair, maintenance or installation is sitused to this State.3. Dropped off or shipped to the location of the business entity in this State but is then shipped outside of this State, the gross revenue from the repair, maintenance or installation is sitused outside of this State.Nev. Admin. Code § 363C.455
Added to NAC by Tax Comm'n by R123-15, eff. 6/28/2016NRS 360.090, 363C.100, 363C.220