reglab/housing_qa huggingface dataset:
NV Rev Stat § 363C.300 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.300 - Rate of tax based on business category in which business entity is primarily engaged.

Except as otherwise provided in this section, the commerce tax required to be paid by a business entity engaging in a business in this State is equal to the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by the rate set forth in NRS 363C.310 to 363C.550, inclusive, for the business category in which the business entity is primarily engaged. If the business entity cannot be categorized in a business category set forth in NRS 363C.310 to 363C.550, inclusive, the commerce tax required to be paid by that business entity is equal to the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by the rate set forth in NRS 363C.560.  (Added to NRS by 2015, 2889)
NV Rev Stat § 363C.310 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.310 - Agriculture, forestry, fishing and hunting (NAICS 11).

  1. The agriculture, forestry, fishing and hunting business category (NAICS 11) includes all business entities primarily engaged in agricultural production or agricultural support activities, or both, including, without limitation, growing crops, raising animals, harvesting timber and harvesting fish and other animals from a farm, ranch or their natural habitats.  2. Examples of business entities in this category include, without limitation, farms, ranches, dairies, greenhouses, nurseries, orchards and hatcheries.   3. This category does not include business entities primarily engaged in agricultural research or administering programs for regulating and conserving land, minerals, wildlife or forest use.  4. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.063 percent.  (Added to NRS by 2015, 2889)
NV Rev Stat § 363C.320 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.320 - Mining, quarrying and oil and gas extraction (NAICS 21).

  1. The mining, quarrying and oil and gas extraction business category (NAICS 21) includes all business entities primarily engaged in mining operations and mining support activities, including, without limitation, extracting:  (a) Naturally occurring mineral solids, such as coal and ores;  (b) Liquid minerals, such as crude petroleum; and  (c) Gases, such as natural gas.  2. Examples of business entities in this category include, without limitation:  (a) Business entities operating mines, quarries or oil and gas wells on their own account or for others on a contract or fee basis.  (b) Mining support activities, including business entities that perform exploration or other mining services, or both, on a contract or fee basis, except geophysical surveying, mine site preparation and the construction of oil and gas pipelines.  3. As used in subsections 1 and 2, the term "mining" includes quarrying, well operations and beneficiating, including, without limitation, crushing, screening, washing, flotation and other preparation customarily performed at a mine site or as a part of mining activity.  4. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.051 percent.  (Added to NRS by 2015, 2889)
NV Rev Stat § 363C.330 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.330 - Utilities and telecommunications (NAICS 22 and 517).

  1. The utilities and telecommunications business category (NAICS 22 and 517, respectively) includes:  (a) All business entities primarily engaged in providing utility services, including, without limitation, electric power, natural gas, steam supply, water supply and sewage removal; and  (b) All business entities primarily engaged in providing telecommunications and the services related to that activity, including, without limitation, telephony, cable and satellite distribution services, Internet access and telecommunications reselling services.  2. This category does not include business entities primarily engaged in waste management and remediation services that are described in NRS 363C.490.  3. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.136 percent.  (Added to NRS by 2015, 2890)
NV Rev Stat § 363C.340 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.340 - Construction (NAICS 23).

  1. The construction business category (NAICS 23) includes all business entities primarily engaged in the construction of buildings or engineering projects, such as highways and utility systems. Business entities engaged in the preparation of sites for new construction and business entities primarily engaged in subdividing land for sale as building sites also are included in this category.  2. Examples of business entities in this category include, without limitation, general contractors, design-builders, construction managers, turnkey contractors, joint-venture contractors, specialty trade contractors, for-sale builders, speculative builders and merchant builders.  3. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.083 percent.  (Added to NRS by 2015, 2890)
NV Rev Stat § 363C.350 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.350 - Manufacturing (NAICS 31, 32 and 33).

  1. The manufacturing business category (NAICS 31, 32 and 33) includes all business entities primarily engaged in the mechanical, physical or chemical transformation of materials, substances or components into new products.  2. Examples of business entities in this category include, without limitation, milk bottling and pasteurizing, water bottling and processing, fresh fish packaging, apparel jobbing, contracting on materials owned by others, printing and related activities, ready-mixed concrete production, leather converting, grinding of lenses to prescription, wood preserving, electroplating, plating, metal heat, treating and polishing for the trade, lapidary work for the trade, fabricating signs and advertising displays, rebuilding or remanufacturing machinery, ship repair and renovation, machine shops and tire retreading.  3. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.091 percent.  (Added to NRS by 2015, 2890)
NV Rev Stat § 363C.360 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.360 - Wholesale trade (NAICS 42).

  1. The wholesale trade business category (NAICS 42) includes all business entities primarily engaged in wholesaling merchandise, generally without transformation, and rendering services incidental to the sale of merchandise.  2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.101 percent.  (Added to NRS by 2015, 2890)
NV Rev Stat § 363C.370 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.370 - Retail trade (NAICS 44 and 45).

  1. The retail trade business category (NAICS 44 and 45) includes all businesses primarily engaged in retailing merchandise, generally without transformation, and rendering services incidental to the sale of merchandise.  2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.111 percent.  (Added to NRS by 2015, 2891)
NV Rev Stat § 363C.380 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.380 - Air transportation (NAICS 481).

  1. The air transportation business category (NAICS 481) includes all business entities primarily engaged in providing air transportation of passengers or cargo, or both, using aircraft, such as an airplane and helicopter.  2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.058 percent.  (Added to NRS by 2015, 2891)
NV Rev Stat § 363C.390 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.390 - Rail transportation (NAICS 482).

  1. The rail transportation business category (NAICS 482) includes all business entities primarily engaged in providing rail transportation of passengers or cargo, or both, using railroad rolling stock.  2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.331 percent.  (Added to NRS by 2015, 2891)
NV Rev Stat § 363C.400 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.400 - Other transportation (NAICS 483, 485, 486, 487, 488, 491 and 492).

  1. The other transportation business category (NAICS 483, 485, 486, 487, 488, 491 and 492) includes all business entities primarily engaged in:  (a) Water transportation, including, without limitation, the transportation of passengers and cargo using watercraft;  (b) Transit and ground passenger transportation, including, without limitation, charter buses, school buses, interurban bus transportation, taxis and limousine services, street railroads, commuter rail and rapid transit;  (c) Pipeline transportation, including, without limitation, using transmission pipelines to transport products, such as crude oil, natural gas, refined petroleum products and slurry;  (d) Scenic and sightseeing transportation, including, without limitation, on land or the water, or in the air;  (e) Support activities for transportation, including, without limitation, air traffic control services, marine cargo handling, motor vehicle towing, railroad switching and terminals, and ship repair and maintenance not done in a shipyard, such as floating drydock services in a harbor;  (f) Postal services, including, without limitation, the activities of the United States Postal Service and its subcontractors operating under a universal service obligation to provide mail services, deliver letters and small parcels, and rural post offices on contract to the United States Postal Service; and   (g) Courier and messenger services, including, without limitation, the provision of intercity, local or international delivery of parcels and documents without operating under a universal service obligation.  2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.129 percent.  (Added to NRS by 2015, 2891)
NV Rev Stat § 363C.410 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.410 - Truck transportation (NAICS 484).

  1. The truck transportation business category (NAICS 484) includes all business entities primarily engaged in providing over-the-road transportation of cargo using motor vehicles, such as a truck and tractor trailer.  2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.202 percent.  (Added to NRS by 2015, 2891)
NV Rev Stat § 363C.420 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.420 - Warehousing and storage (NAICS 493).

  1. The warehousing and storage business category (NAICS 493) includes all business entities primarily engaged in operating warehousing and storage facilities for general merchandise, refrigerated goods and other warehouse products.  2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.128 percent.  (Added to NRS by 2015, 2892)
NV Rev Stat § 363C.430 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.430 - Publishing, software and data processing (NAICS 511, 512, 515 and 518).

  1. The publishing, software and data processing business category (NAICS 511, 512, 515 and 518) includes all business entities primarily engaged in:  (a) Publishing, except on the Internet, including, without limitation, the publishing of newspapers, magazines, other periodicals and books, as well as directory and mailing list and software publishing;  (b) Motion picture and sound recording, including, without limitation, the production and distribution of motion pictures and sound recordings;  (c) Broadcasting, except on the Internet, including, without limitation, creating content or acquiring the right to distribute content and subsequently broadcast the content; and  (d) Data processing, hosting and related services, including, without limitation, the provision of infrastructure for hosting and data processing services.  2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.253 percent.  (Added to NRS by 2015, 2892)
NV Rev Stat § 363C.440 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.440 - Finance and insurance (NAICS 52).

  1. The finance and insurance business category (NAICS 52) includes all business entities primarily engaged in financial transactions or in facilitating financial transactions.  2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.111 percent.  (Added to NRS by 2015, 2892)
NV Rev Stat § 363C.450 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.450 - Real estate and rental and leasing (NAICS 53).

  1. The real estate and rental and leasing business category (NAICS 53) includes all business entities primarily engaged in renting, leasing or otherwise allowing the use of tangible or intangible assets, providing related services, managing real estate for others, selling, renting or buying real estate for others, and appraising real estate.  2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.25 percent.  (Added to NRS by 2015, 2892)
NV Rev Stat § 363C.460 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.460 - Professional, scientific and technical services (NAICS 54).

  1. The professional, scientific and technical services business category (NAICS 54) includes all business entities primarily engaged in performing professional, scientific and technical activities for others.  2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.181 percent.  (Added to NRS by 2015, 2893)
NV Rev Stat § 363C.470 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.470 - Management of companies and enterprises (NAICS 55).

  1. The management of companies and enterprises business category (NAICS 55) includes all business entities primarily engaged in:  (a) Holding the securities of, or other equity interests in, companies and enterprises for the purpose of owning a controlling interest or influencing management decisions; or  (b) Administering, overseeing and managing establishments of the company or enterprise and that normally undertake the strategic or organizational planning and decision-making role of the company or enterprise.  2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.137 percent.  (Added to NRS by 2015, 2893)
NV Rev Stat § 363C.480 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.480 - Administrative and support services (NAICS 561).

  1. The administrative and support services business category (NAICS 561) includes all business entities primarily engaged in activities that support the day-to-day operations of other organizations.  2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.154 percent.  (Added to NRS by 2015, 2893)
NV Rev Stat § 363C.490 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.490 - Waste management and remediation services (NAICS 562).

  1. The waste management and remediation services business category (NAICS 562) includes all business entities primarily engaged in the collection, treatment and disposal of waste materials.  2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.261 percent.  (Added to NRS by 2015, 2893)
NV Rev Stat § 363C.500 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.500 - Educational services (NAICS 61).

  1. The educational services business category (NAICS 61) includes all businesses primarily engaged in providing instruction and training in a wide variety of subjects.  2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.281 percent.  (Added to NRS by 2015, 2893)
NV Rev Stat § 363C.510 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.510 - Health care and social assistance (NAICS 62).

  1. The health care and social assistance business category (NAICS 62) includes all business entities primarily engaged in providing health care and social assistance for natural persons.  2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.190 percent.  (Added to NRS by 2015, 2893)
NV Rev Stat § 363C.520 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.520 - Arts, entertainment and recreation (NAICS 71).

  1. The arts, entertainment and recreation business category (NAICS 71) includes all business entities primarily engaged in operating facilities or providing services to meet varied cultural, entertainment and recreational interests of their patrons.  2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.24 percent.  (Added to NRS by 2015, 2894)
NV Rev Stat § 363C.530 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.530 - Accommodation (NAICS 721).

  1. The accommodation business category (NAICS 721) includes all business entities primarily engaged in providing lodging or short-term accommodations for travelers, vacationers and others.  2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.2 percent.  (Added to NRS by 2015, 2894)
NV Rev Stat § 363C.540 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.540 - Food services and drinking places (NAICS 722).

  1. The food services and drinking places business category (NAICS 722) includes all business entities primarily engaged in preparing meals, snacks and beverages to customer order for immediate on-premises and off-premises consumption.  2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.194 percent.  (Added to NRS by 2015, 2894)
NV Rev Stat § 363C.550 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.550 - Other services (NAICS 81).

  1. The other services business category (NAICS 81) includes all business entities primarily engaged in providing services not included in any of the business categories described in NRS 363C.310 to 363C.540, inclusive. Business entities in this category are primarily engaged in activities such as repairing equipment and machinery, promoting or administering religious activities, grantmaking, advocacy, and providing dry cleaning and laundry services, personal care services, death care services, pet care services, photofinishing services, temporary parking services and dating services.  2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.142 percent.  (Added to NRS by 2015, 2894)
NV Rev Stat § 363C.560 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.560 - Unclassified business entities.

  1. The unclassified business category includes any business entity not included in any of the business categories established by NRS 363C.310 to 363C.550, inclusive.  2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.128 percent.  (Added to NRS by 2015, 2894)
NV Rev Stat § 363C.600 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.600 - Certification of excess amount collected; credit and refund.

If the Department determines that any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the records of the Department and certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom it was paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236, be refunded to the person or his or her successors in interest.  (Added to NRS by 2015, 2895)