Effective June 28, 2016, Nevada adopts regulations to accompany the Commerce Tax that was enacted in June 2015, and which applies to taxable years beginning on or after July 1, 2015. The regulations address the definitions of “engaging in business” and “intangible investments,” reporting requirements, the situs of gross receipts, the method for determining business category, the Payroll Tax credit, and penalty waivers.
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