reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 363B - Business Tax › NRS 363B.130 - Extension of time for payment; payment of interest during period of extension.

Upon written application made before the date on which payment must be made, the Department may for good cause extend by 30 days the time within which a taxpayer is required to pay the tax imposed by this chapter. If the tax is paid during the period of extension, no penalty or late charge may be imposed for failure to pay at the time required, but the taxpayer shall pay interest at the rate of 1 percent per month from the date on which the amount would have been due without the extension until the date of payment, unless otherwise provided in NRS 360.232 or 360.320.
(Added to NRS by 2003, 20th Special Session, 144)
2023 Nevada Revised Statutes › Chapter 363B - Business Tax › NRS 363B.140 - 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 2003, 20th Special Session, 144; A 2009, 66)
2023 Nevada Revised Statutes › Chapter 363B - Business Tax › NRS 363B.150 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.

1. Except as otherwise provided in NRS 360.235 and 360.395:
(a) No refund may be allowed unless a claim for it is filed with the Department within 3 years after the last day of the month following the calendar quarter for which the overpayment was made.
(b) No credit may be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the Department within that period.
2. Each claim must be in writing and must state the specific grounds upon which the claim is founded.
3. Failure to file a claim within the time prescribed in this chapter constitutes a waiver of any demand against the State on account of overpayment.
4. Within 30 days after rejecting any claim in whole or in part, the Department shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination.
(Added to NRS by 2003, 20th Special Session, 144)
2023 Nevada Revised Statutes › Chapter 363B - Business Tax › NRS 363B.160 - Interest on overpayments; disallowance of interest.

1. Except as otherwise provided in this section, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of the taxes imposed by this chapter at the rate set forth in, and in accordance with the provisions of, NRS 360.2937.
2. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, the Department shall not allow any interest on the overpayment.
(Added to NRS by 2003, 20th Special Session, 144; A 2007, 913)
2023 Nevada Revised Statutes › Chapter 363B - Business Tax › NRS 363B.170 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

1. No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any court against this state or against any officer of the State to prevent or enjoin the collection under this chapter of the tax imposed by this chapter or any amount of tax, penalty or interest required to be collected.
2. No suit or proceeding may be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been filed.
(Added to NRS by 2003, 20th Special Session, 145)
2023 Nevada Revised Statutes › Chapter 363B - Business Tax › NRS 363B.180 - Action for refund: Period for commencement; venue; waiver.

1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Commission, the claimant may bring an action against the Department on the grounds set forth in the claim in a court of competent jurisdiction in Carson City, the county of this state where the claimant resides or maintains his or her principal place of business or a county in which any relevant proceedings were conducted by the Department, for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.
2. Failure to bring an action within the time specified constitutes a waiver of any demand against the State on account of alleged overpayments.
(Added to NRS by 2003, 20th Special Session, 145)
2023 Nevada Revised Statutes › Chapter 363B - Business Tax › NRS 363B.190 - Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

1. If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with the Commission within 30 days after the last day of the 6-month period. If the claimant is aggrieved by the decision of the Commission rendered on appeal, the claimant may, within 90 days after the decision is rendered, bring an action against the Department on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.
2. If judgment is rendered for the plaintiff, the amount of the judgment must first be credited towards any tax due from the plaintiff.
3. The balance of the judgment must be refunded to the plaintiff.
(Added to NRS by 2003, 20th Special Session, 145)
2023 Nevada Revised Statutes › Chapter 363B - Business Tax › NRS 363B.200 - Allowance of interest in judgment for amount illegally collected.

In any judgment, interest must be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days. The date must be determined by the Department.
(Added to NRS by 2003, 20th Special Session, 145; A 2011, 3144)
2023 Nevada Revised Statutes › Chapter 363B - Business Tax › NRS 363B.210 - Standing to recover.

A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.
(Added to NRS by 2003, 20th Special Session, 145)
2023 Nevada Revised Statutes › Chapter 363B - Business Tax › NRS 363B.220 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

1. The Department may recover a refund or any part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent jurisdiction in Carson City or Clark County in the name of the State of Nevada.
2. The action must be tried in Carson City or Clark County unless the court, with the consent of the Attorney General, orders a change of place of trial.
3. The Attorney General shall prosecute the action, and the provisions of NRS, the Nevada Rules of Civil Procedure and the Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings.
(Added to NRS by 2003, 20th Special Session, 146)
2023 Nevada Revised Statutes › Chapter 363B - Business Tax › NRS 363B.230 - Cancellation of illegal determination.

1. If any amount in excess of $25 has been illegally determined, either by the Department or by the person filing the return, the Department shall certify this fact to the State Board of Examiners, and the latter shall authorize the cancellation of the amount upon the records of the Department.
2. If an amount not exceeding $25 has been illegally determined, either by the Department or by the person filing the return, the Department, without certifying this fact to the State Board of Examiners, shall authorize the cancellation of the amount upon the records of the Department.
(Added to NRS by 2003, 20th Special Session, 146)
2023 Nevada Revised Statutes › Chapter 363B - Business Tax › NRS 363B.240 - Prohibited acts; penalty.

1. A person shall not:
(a) Make, cause to be made or permit to be made any false or fraudulent return or declaration or false statement in any return or declaration with intent to defraud the State or to evade payment of the tax or any part of the tax imposed by this chapter.
(b) Make, cause to be made or permit to be made any false entry in books, records or accounts with intent to defraud the State or to evade the payment of the tax or any part of the tax imposed by this chapter.
(c) Keep, cause to be kept or permit to be kept more than one set of books, records or accounts with intent to defraud the State or to evade the payment of the tax or any part of the tax imposed by this chapter.
2. Any person who violates the provisions of subsection 1 is guilty of a gross misdemeanor.
(Added to NRS by 2003, 20th Special Session, 146)
2023 Nevada Revised Statutes › Chapter 363B - Business Tax › NRS 363B.250 - Remedies of State are cumulative.

The remedies of the State provided for in this chapter are cumulative, and no action taken by the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in this chapter.
(Added to NRS by 2003, 20th Special Session, 144)
2023 Nevada Revised Statutes › Chapter 363C - Commerce Tax › NRS 363C.035 - "Engaging in a business" defined.

"Engaging in a business" means commencing, conducting or continuing a business, the exercise of corporate or franchise powers regarding a business, and the liquidation of a business which is or was engaging in a business when the liquidator holds itself out to the public as conducting that business.
(Added to NRS by 2015, 2880)
2023 Nevada Revised Statutes › Chapter 363C - Commerce Tax › NRS 363C.040 - "Governmental entity" defined.

"Governmental entity" means:
1. The United States and any of its unincorporated agencies and instrumentalities.
2. Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States.
3. The State of Nevada and any of its unincorporated agencies and instrumentalities.
4. Any county, city, district or other political subdivision of this State.
(Added to NRS by 2015, 2880)
2023 Nevada Revised Statutes › Chapter 363C - Commerce Tax › NRS 363C.045 - "Gross revenue" defined.

1. Except as otherwise provided in subsection 3, "gross revenue" means the total amount realized by a business entity from engaging in a business in this State, without deduction for the cost of goods sold or other expenses incurred, that contributes to the production of gross income, including, without limitation, the fair market value of any property and any services received, and any debt transferred or forgiven as consideration.
2. Except as otherwise provided in subsection 3, the term includes, without limitation:
(a) Amounts realized from the sale, exchange or other disposition of a business entity’s property;
(b) Amounts realized from the performance of services by a business entity;
(c) Amounts realized from another person’s possession of the property or capital of a business entity; and
(d) Any combination of these amounts.
3. The term does not include:
(a) Amounts realized from the sale, exchange, disposition or other grant of the right to use trademarks, trade names, patents, copyrights and similar intellectual property;
(b) The value of cash discounts allowed by the business entity and taken by a customer;
(c) The value of goods or services provided to a customer on a complimentary basis;
(d) Amounts realized from a transaction subject to, described in, or equivalent to, section 118, 331, 332, 336, 337, 338, 351, 355, 368, 721, 731, 1031 or 1033 of the Internal Revenue Code, 26 U.S.C. § 118, 331, 332, 336, 337, 338, 351, 355, 368, 721, 731, 1031 or 1033, regardless of the federal tax classification of the business entity under 26 C.F.R. § 301.7701-3;
(e) Amounts indirectly realized from a reduction of an expense or deduction;
(f) The value of property or services donated to a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. § 501(c)(3), if the donation is tax deductible pursuant to the provisions of section 170(c) of the Internal Revenue Code, 26 U.S.C. § 170(c); and
(g) Amounts that are not considered revenue under generally accepted accounting principles.
(Added to NRS by 2015, 2880)
2023 Nevada Revised Statutes › Chapter 363C - Commerce Tax › NRS 363C.075 - "Securities" defined.

"Securities" means United States Treasury securities, obligations of United States governmental agencies and corporations, obligations of a state or political subdivision, corporate stock, bonds, participations in securities backed by mortgages held by the United States or state governmental agencies, loan-backed securities, money market instruments, federal funds, securities purchased and sold under agreements to resell or repurchase, commercial paper, banker’s acceptances, purchased certificates of deposit, options, futures contracts, forward contracts, notional principal contracts, including, without limitation, swaps, and other similar securities and instruments.
(Added to NRS by 2015, 2882)
2023 Nevada Revised Statutes › Chapter 363C - Commerce Tax › NRS 363C.093 - Businesses constituting passive entities.

1. For the purposes of this chapter, a business is a "passive entity" only if:
(a) The business is a limited-liability company, general partnership, limited-liability partnership, limited partnership or limited-liability limited partnership, or a trust, other than a business trust;
(b) During the period for which the gross revenue of the business entity is reported pursuant to NRS 363C.200, at least 90 percent of the business entity’s federal gross income consists of the following income:
(1) Dividends, interest, foreign currency exchange gains, periodic and nonperiodic payments with respect to notional principal contracts, option premiums, cash settlements or termination payments with respect to a financial instrument, and income from a limited-liability company;
(2) Capital gains from the sale of real property, gains from the sale of commodities traded on a commodities exchange and gains from the sale of securities; and
(3) Royalties, bonuses or delay rental income from mineral properties and income from other nonoperating mineral interests; and
(c) The business entity does not receive more than 10 percent of its federal gross income from conducting an active trade or business.
2. As used in paragraph (b) of subsection 1, the term "income" does not include any:
(a) Rent; or
(b) Income received by a nonoperator from mineral properties under a joint operating agreement if the nonoperator is a member of an affiliated group and another member of that group is the operator under that joint operating agreement.
3. For the purposes of paragraph (c) of subsection 1:
(a) Except as otherwise provided in this subsection, a business entity is "conducting an active trade or business" if:
(1) The activities being carried on by the business entity include one or more active operations that form a part of the process of earning income or profit, and the business entity performs active management and operating functions; or
(2) Any assets, including, without limitation, royalties, patents, trademarks and other intangible assets, held by the business entity are used in the active trade or business of one or more related business entities.
(b) The ownership of a royalty interest or a nonoperating working interest in mineral rights does not constitute the conduct of an active trade or business.
(c) The payment of compensation to employees or independent contractors for financial or legal services reasonably necessary for the operation of a business does not constitute the conduct of an active trade or business.
(d) Holding a seat on the board of directors of a business entity does not by itself constitute the conduct of an active trade or business.
(e) Activities performed by a business entity include activities performed by persons outside the business entity, including independent contractors, to the extent that those persons perform services on behalf of the business entity and those services constitute all or any part of the business entity’s trade or business.
(Added to NRS by 2015, 2883)
2023 Nevada Revised Statutes › Chapter 363C - Commerce Tax › NRS 363C.097 - Determination of business category.

For the purposes of this chapter, if a business entity engaging in a business in this State is engaged in business in more than one business category set forth in NRS 363C.310 to 363C.560, inclusive, the business entity shall be deemed to be primarily engaged in the business category in which the highest percentage of its Nevada gross revenue is generated.
(Added to NRS by 2015, 2884)
2023 Nevada Revised Statutes › Chapter 363C - Commerce Tax › NRS 363C.100 - Duties of Department.

The Department shall:
1. Administer and enforce the provisions of this chapter, and may adopt such regulations as it deems appropriate for that purpose.
2. Deposit all taxes, interest and penalties it receives pursuant to this chapter in the State Treasury for credit to the State General Fund.
(Added to NRS by 2015, 2884)
2023 Nevada Revised Statutes › Chapter 363C - Commerce Tax › NRS 363C.110 - Maintenance and availability of records of taxpayer; regulations.

1. Each person responsible for maintaining the records of a business entity shall:
(a) Keep such records as may be necessary to determine the amount of the liability of the business entity pursuant to the provisions of this chapter;
(b) Preserve those records for 4 years or until any litigation or prosecution pursuant to this chapter is finally determined, whichever is longer; and
(c) Make the records available for inspection by the Department upon demand at reasonable times during regular business hours.
2. The Department may by regulation specify the types of records which must be kept to determine the amount of the liability of a business entity pursuant to the provisions of this chapter. The regulations adopted by the Department pursuant to this subsection must specify the type of information that a business entity engaging in a business in this State must keep in the normal course of its financial recordkeeping for the purpose of determining the amount of the commerce tax owed by the business entity.
(Added to NRS by 2015, 2884)
2023 Nevada Revised Statutes › Chapter 363C - Commerce Tax › NRS 363C.120 - Examination of records by Department; payment of expenses of Department for examination of records outside this State.

1. To verify the accuracy of any return filed or, if no return is filed by a business entity, to determine the amount of the commerce tax required to be paid pursuant to this chapter, the Department, or any person authorized in writing by the Department, may examine the books, papers and records of any person who may be liable for the commerce tax.
2. Any person who may be liable for the commerce tax and who keeps outside of this State any books, papers or records relating thereto shall pay to the Department an amount equal to the allowance provided for state officers and employees generally while traveling outside of the State for each day or fraction thereof during which an employee of the Department is engaged in examining those documents, plus any other actual expenses incurred by the employee while he or she is absent from his or her regular place of employment to examine those documents.
(Added to NRS by 2015, 2884)
2023 Nevada Revised Statutes › Chapter 363C - Commerce Tax › NRS 363C.130 - Authority of Executive Director to request information from other agencies and officers; confidentiality.

The Executive Director may request from any other governmental agency or officer such information as the Executive Director deems necessary to carry out the provisions of this chapter. If the Executive Director obtains any confidential information pursuant to such a request, he or she shall maintain the confidentiality of that information in the same manner and to the same extent as provided by law for the agency or officer from whom the information was obtained.
(Added to NRS by 2015, 2884)
2023 Nevada Revised Statutes › Chapter 363C - Commerce Tax › NRS 363C.140 - Method of accounting.

A business entity’s method of accounting for gross revenue for a taxable year for the purposes of determining the amount of the commerce tax owed by the business entity must be the same as the business’s method of accounting for federal income tax purposes for the business’s federal taxable year which includes that calendar quarter. If a business entity’s method of accounting for federal income tax purposes changes, its method of accounting for gross revenue pursuant to this chapter must be changed accordingly.
(Added to NRS by 2015, 2894)
2023 Nevada Revised Statutes › Chapter 363C - Commerce Tax › NRS 363C.200 - Imposition; payment of tax; filing of return; extension of time for payment; payment of interest during period of extension.

1. For the privilege of engaging in a business in this State, a commerce tax is hereby imposed upon each business entity whose Nevada gross revenue in a taxable year exceeds $4,000,000 in an amount determined pursuant to NRS 363C.300 to 363C.560, inclusive. The commerce tax is due and payable as provided in this section.
2. Each business entity whose Nevada gross revenue in a taxable year exceeds $4,000,000 shall, on or before the 45th day immediately following the end of that taxable year, file with the Department a return on a form prescribed by the Department. The Department shall not require a business entity whose Nevada gross revenue for a taxable year is $4,000,000 or less to file a return for that taxable year. The return required by this subsection must include such information as is required by the Department.
3. For the purposes of determining the amount of the commerce tax due pursuant to this chapter, the initial return filed by a business entity with the Department pursuant to subsection 2 must designate the business category in which the business entity is primarily engaged. A business entity may not change the business category designated for that business entity unless the person applies to the Department to change such designation and the Department determines that the business is no longer primarily engaged in the designated business category.
4. A business entity shall remit with the return the amount of commerce tax due pursuant to subsection 1. Upon written application made before the date on which payment of the commerce tax due pursuant to this chapter must be made, the Department may for good cause extend by not more than 30 days the time within which a business entity is required to pay the commerce tax. If the commerce tax is paid during the period of extension, no penalty or late charge may be imposed for failure to pay the commerce tax at the time required, but the business entity shall pay interest at the rate of 0.75 percent per month from the date on which the amount would have been due without the extension until the date of payment, unless otherwise provided in NRS 360.232 or 360.320.
(Added to NRS by 2015, 2884; A 2019, 2021)
2023 Nevada Revised Statutes › Chapter 363C - Commerce Tax › NRS 363C.220 - Situsing.

1. In computing the commerce tax owed by a business entity, the gross revenue of the business entity, as adjusted pursuant to NRS 363C.210, must be sitused to this State in accordance with the following rules:
(a) Gross rents and royalties from real property are sitused to this State if the real property is located in this State.
(b) Gross revenue from the sale of real property is sitused to this State if the real property is located in this State.
(c) Gross rents and royalties from tangible personal property are sitused to this State to the extent the tangible personal property is located or used in this State.
(d) Gross revenue from the sale of tangible personal property is sitused to this State if the property is delivered or shipped to a buyer in this State, regardless of the F.O.B. point or any other condition of sale.
(e) Gross revenue from the sale of transportation services is sitused to this State if both the origin and the destination point of the transportation are located in this State.
(f) Gross revenue from the sale of any services not otherwise described in this section is sitused to this State in the proportion that the purchaser’s benefit in this State, with respect to what was purchased, bears to the purchaser’s benefit everywhere with respect to what was purchased. For the purposes of this paragraph, the physical location at which the purchaser of a service ultimately uses or receives the benefit of the service that was purchased is paramount in determining the proportion of the benefit in this State to the benefit everywhere. If the records of a business entity do not allow the taxpayer to determine that location, the business entity may use an alternative method to situs gross revenue pursuant to this section if the alternative method is reasonable, is consistently and uniformly applied and is supported by the taxpayer’s records as those records exist when the service is provided or within a reasonable period of time thereafter.
(g) Gross revenue not otherwise described in this section is sitused to this State if the gross receipts are from business conducted in this State. For the purposes of this paragraph, the physical location of the purchaser is paramount in determining if business is done in this State. If the records of a business entity do not allow the business entity to determine the location of the purchaser, the gross revenue must not be considered to be from business conducted in this State.
2. If the application of the provisions of subsection 1 does not fairly represent the extent of the business conducted in this State by a business entity, the Department may authorize the business entity to the use of an alternative method of situsing gross revenue to this State.
(Added to NRS by 2015, 2888)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)