Section 363C.460 - Revenue from lease or sublease, rental or subrental of tangible personal property1. The gross revenue from the lease or sublease, or rental or subrental, of tangible personal property must be sitused to the location where the lease or sublease, or rental or subrental, is deemed to take place pursuant to NRS 360B.365, 360B.370 or 360B.375.2. The gross revenue from the sale, lease or sublease, or rental or subrental of real property must be sitused to the location of the real property.Nev. Admin. Code § 363C.460
Added to NAC by Tax Comm'n by R123-15, eff. 6/28/2016NRS 360.090, 363C.100, 363C.220