Section 363C.490 - Revenue from health care services1. If a business entity provides healthcare services in this State, the gross revenue from those services is sitused to this State.2. If a business entity provides healthcare services both within and outside of this State, the gross revenue from the service 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.Nev. Admin. Code § 363C.490
Added to NAC by Tax Comm'n by R123-15, eff. 6/28/2016NRS 360.090, 363C.100, 363C.220