NRS 612.070
“Employment”: Services included.
1.
A person’s entire service, performed within or both within and without this State if:(a)
The service is localized in this State;(b)
The service is not localized in any state but some of the service is performed in this State and:(1)
The base of operations, or, if there is no base of operations, then the place from which such service is directed or controlled, is in this State; or(2)
The base of operations or place from which such service is directed or controlled is not in any state in which some part of the service is performed, but the person’s residence is in this State; or(c)
The service is that of a person who is a citizen of the United States, and is performed outside the United States, except Canada, after December 31, 1971, in the employ of an American employing unit (other than service that is deemed “employment” under the provisions of paragraph (a) or (b) of subsection 1 or similar provisions of the law of another state), if:(1)
The employer’s principal place of business in the United States is located in this State; or(2)
The employer has no place of business in the United States, but:(3)
None of the criteria of subparagraphs (1) and (2) of paragraph (c) is met but the employer has elected coverage in this State or, the employer having failed to elect coverage in any state, the employee has filed a claim for benefits, based on such service, under the law of this State.2.
Services performed by an officer or member of the crew of an American vessel or American aircraft on or in connection with such vessel or aircraft, if the operating office, from which the operations of such vessel or aircraft operating within, or within and without, the United States are ordinarily and regularly supervised, managed, directed and controlled, is within this State.
Source:
Section 612.070 — “Employment”: Services included., https://www.leg.state.nv.us/NRS/NRS-612.html#NRS612Sec070.