Section 363C.525 - Revenue from sale of membership to enter or participate in activity1. If a business entity sells a membership that allows a person to enter, or participate in an activity at, a location which is located only in this State, the gross revenue from the sale of the membership is sitused to this State, regardless of where the membership is purchased.2. If a business entity sells a membership that allows a person to enter, or participate in an activity at, multiple locations both within and outside of this State, the gross revenue from the sale is sitused to this State if the membership is to be primarily used at locations in this State. The location of the primary use of a membership is presumed to be the location closest to the purchaser's location at time of purchase.3. At the election of a business entity that sells memberships, and as long as it is applied in a reasonable, consistent and uniform manner, the gross revenue from the sale of a membership 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 membership 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 uses the membership;(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.525
Added to NAC by Tax Comm'n by R123-15, eff. 6/28/2016NRS 360.090, 363C.100, 363C.220