Title 32

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 …

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 recreationa…

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 en…

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-premise…

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 …

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 t…

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 record…

NRS 363C.610 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 i…

NRS 363C.620 Interest on overpayments; disallowance of interest. 1. Except as otherwise provided in this section and NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of the commerce tax at the rate set forth in, and in accordance…

NRS 363C.630 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 cour…

NRS 363C.640 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 Nevada Tax Commission, the claimant may bring an action against the Department on the grounds set forth …

NRS 363C.650 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 disallow…

NRS 363C.660 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 cr…

NRS 363C.670 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 th…

NRS 363C.680 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 ju…

NRS 363C.690 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 that fact to the State Board of Examiners, and the latter shall authorize…

NRS 363C.700 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 w…

NRS 363D.010 Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 363D.015 to 363D.100, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 2021, 1269)

NRS 363D.015 “Business” defined. “Business” means any activity engaged in or caused to be engaged in with the object of gain, benefit or advantage, either direct or indirect, to any person or governmental entity. (Added to NRS by 2021, 1269)

NRS 363D.020 “Business entity” defined. 1. Except as otherwise provided in subsection 2, “business entity” means a corporation, partnership, proprietorship, limited-liability company, business association, joint venture, limited-liability partnership, business trust, professional…

NRS 363D.025 “Commission” defined. “Commission” means the Nevada Tax Commission. (Added to NRS by 2021, 1270)

NRS 363D.030 “Credit sales” defined. “Credit sales” means a sale of goods by a seller who accepts payments for the goods at a later time. (Added to NRS by 2021, 1270)

NRS 363D.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 363D.040 “Gold” and “silver” defined. “Gold” and “silver” include, respectively, without limitation: 1. Gold-bearing and silver-bearing ores, quartz or minerals from which gold and silver are extracted; 2. Gold and silver bullion; and 3. The products or derivatives of gold an…