Section 363C.575 - Revenue from travel arrangement services1. If a business entity provides travel arrangement 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 performed or the location of the travel destination.2. If a business entity provides travel arrangement 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 performed are related to a specific employee whose post of duty is in this State.Nev. Admin. Code § 363C.575
Added to NAC by Tax Comm'n by R123-15, eff. 6/28/2016NRS 360.090, 363C.100, 363C.220