Title 32

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 liq…

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 who…

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 con…

NRS 363C.050 “Loan” defined. “Loan” means any extension of credit or the purchase in whole or in part of an extension of credit from another person, including, without limitation, participations and syndications. (Added to NRS by 2015, 2881)

NRS 363C.055 “Nevada gross revenue” defined. “Nevada gross revenue” means the gross revenue of a business entity from engaging in a business in this State, as adjusted pursuant to NRS 363C.210 and sitused to this State pursuant to NRS 363C.220. (Added to NRS by 2015, 2881)

NRS 363C.060 “North American Industry Classification System” and “NAICS” defined. Repealed. (See chapter 508, Statutes of Nevada 2025, at page 3498.)

NRS 363C.065 “Pass-through entity” defined. “Pass-through entity” means an entity that is disregarded as an entity for the purposes of federal income taxation or is treated as a partnership for the purposes of federal income taxation. (Added to NRS by 2015, 2881)

NRS 363C.070 “Pass-through revenue” defined. 1. “Pass-through revenue” means: (a) Revenue received by a business entity that is required by law or fiduciary duty to be distributed to another person or governmental entity; (b) Taxes collected from a third party by a business entit…

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 …

NRS 363C.080 “Taxable year” defined. “Taxable year” means the 12-month period beginning on July 1 and ending on June 30 of the following year. (Added to NRS by 2015, 2882)

NRS 363C.085 “Wages” defined. “Wages” means any remuneration paid for personal services, including, without limitation, commissions and bonuses, and remuneration payable in any medium other than cash. (Added to NRS by 2015, 2882)

NRS 363C.090 References to Internal Revenue Code. For the purposes of this chapter, unless otherwise indicated, section references are to the Internal Revenue Code of 1986, as amended, and include future amendments to such sections and corresponding provisions of future federal i…

NRS 363C.091 References to North American Industry Classification System or NAICS. 1. Except as otherwise provided in this section and unless the context otherwise requires, for the purposes of this chapter, references to the “North American Industry Classification System” or “NA…

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 limi…

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 de…

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 Sta…

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 …

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 t…

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 prov…

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 t…

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 re…

NRS 363C.210 Deductions from gross revenue. 1. In computing the commerce tax owed by a business entity pursuant to this chapter, the business entity is entitled to deduct from its gross revenue the following amounts, to the extent such amounts are included in gross revenue of the…

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 propert…

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 subtr…

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, w…

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 limitatio…

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, electri…

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 …

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. Exam…

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 …

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 o…

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…

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 ta…

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,…

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…

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…

NRS 363C.430 Publishing, software and data processing (NAICS 512, 513, 516 and 518). 1. The publishing, software and data processing business category (NAICS 512, 513, 516 and 518) includes all business entities primarily engaged in: (a) Motion picture and sound recording, includ…

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 i…

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 relate…

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…

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…

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 th…

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 c…

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 i…

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 …