Statutes, codes, and regulations
Nevada Administrative Code
Chapter 363C - Commerce TaxIMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.510 - Revenue from linen, uniform supply or dry cleaning services

Nev. Admin. Code § 363C.510

Download
PDF
Current through November 8, 2024
Section 363C.510 - Revenue from linen, uniform supply or dry cleaning services

Except as otherwise provided in this section, if a business entity provides linen, uniform supply or dry cleaning services at a location in this State, the gross revenue from those services is sitused to this State. If a business entity provides linen, uniform supply or dry cleaning services for an item that is delivered to or picked up at a location outside of this State, the gross revenue from the service is sitused outside of this State.

Nev. Admin. Code § 363C.510

Added to NAC by Tax Comm'n by R123-15, eff. 6/28/2016

NRS 360.090, 363C.100, 363C.220