The gross revenue received by a business entity engaging in a business in this State, from business interruption insurance proceeds for lost revenue is sitused to the location of the business entity.
Nev. Admin. Code § 363C.590
NRS 360.090 and sections 16 and 22 of Senate Bill No. 483, chapter 487, Statutes of Nevada 2015, at pages 2884 and 2888 (NRS 363C.100 and 363C.220).