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 […]
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 […]
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, […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]