Section 363C.515 - Revenue from management consulting services1. If a business entity provides management consulting services for a purchaser located only in this State, the gross revenue from those services is sitused to this State, regardless of where the services are provided. 2. If a business entity provides management consulting services for a purchaser with operations located both within and outside of this State, the gross revenue from those services is sitused to this State if the services provided are related to specific operations of the purchaser that are located in this State. 3. At the election of a business entity that provides management consulting services, and as long as it is applied in a reasonable, consistent and uniform manner, the gross revenue from management consulting services may be sitused according to the principal place of business of the purchaser or, if the purchaser is a natural person who is not engaging in a business, to the residence of the purchaser. 4. As used in this section, "principal place of business" means the location where the business unit purchasing the management consulting services primarily maintains its operations. In determining the principal place of business of a purchaser, the following measures, if known, shall be considered in sequential order: (a) The branch, division or other business unit where the purchaser primarily receives the benefit of the management consulting services; (b) The primary location of the management operations of the business unit of the purchaser; and (c) The billing address of the purchaser, if the billing address is provided in good faith, is a site where the purchaser has actual operations and is not merely a post office box.Nev. Admin. Code § 363C.515
Added to NAC by Tax Comm'n by R123-15, eff. 6/28/2016NRS 360.090, 363C.100, 363C.220