A.B. 276
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ASSEMBLY BILL NO. 276–ASSEMBLYMEMBERS
O’NEILL AND DICKMAN
FEBRUARY 24, 2025
____________
Referred to Committee on Revenue
SUMMARY—Revises provisions governing the commerce tax.
(BDR 32-192)
FISCAL NOTE: Effect on Local Government: No.
Effect on the State: Yes.
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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.
AN ACT relating to taxation; increasing and providing for the
adjustment of the gross revenue threshold above which
the gross revenue of a business entity is subject to the
commerce tax; and providing other matters properly
relating thereto.
Legislative Counsel’s Digest:
Existing law imposes an annual commerce tax on each business entity whose 1
Nevada gross revenue in a fiscal year exceeds $4,000,000, with the rate of 2
commerce tax based on the industry in which the business entity is primarily 3
engaged. Existing law imposes the tax only on the portion of the Nevada gross 4
revenue of a business entity that is in excess of $4,000,000. (NRS 363C.200, 5
363C.300-363C.560) Sections 4 and 6 of this bill eliminate the $4,000,000 Nevada 6
gross revenue threshold and replace it with a revenue threshold that is calculated on 7
an annual basis. Section 4 provides the method for calculating the revenue 8
threshold for a taxable year. For the taxable year beginning on July 1, 2025, section 9
4 sets the revenue threshold at $4,000,000 plus an additional amount that is 10
determined by multiplying $4,000,000 by the average 12-month percentage 11
increase in the Consumer Price Index for All Urban Consumers, West Region (All 12
Items) for the 3 calendar years immediately preceding July 1, 2025. For all 13
subsequent taxable years, section 4 provides that the revenue threshold is: (1) the 14
same as the previous taxable year, if the average 12-month change in the Consumer 15
Price Index for All Urban Consumers, West Region (All Items) for the previous 3 16
calendar years is negative; or (2) increased from the previous taxable year by an 17
amount equal to the revenue threshold from the previous taxable year multiplied by 18
the average 12-month percentage increase in Consumer Price Index for All Urban 19
Consumers, West Region (All Items) for the previous 3 calendar years, if the 20
average 12-month percentage change for that period was positive. Section 6 21
requires a business entity whose Nevada gross revenue in a taxable year exceeds 22
the revenue threshold calculated as described in section 4 to file a return for that 23
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taxable year and excuses all business entities whose Nevada gross revenue is equal 24
to or less than the revenue threshold from the requirement to file such a return for 25
that taxable year. Sections 2, 3 and 5 of this bill define the terms “consumer price 26
inflation index” and “revenue threshold” for the purposes of the provisions 27
governing the commerce tax. Sections 7-33 of this bill make conforming changes 28
to provisions governing the calculation of the commerce tax owed by a business 29
entity to reflect that any Nevada gross revenue of a business entity that is equal to 30
or below the revenue threshold is excluded from the calculation of the commerce 31
tax. 32
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 363C of NRS is hereby amended by adding 1
thereto the provisions set forth as sections 2, 3 and 4 of this act. 2
Sec. 2. “Consumer price inflation index” means the 3
Consumer Price Index for All Urban Consumers, West Region 4
(All Items), as published by the United States Department of Labor 5
or, if that index ceases to be published by the United States 6
Department of Labor, the published index selected by the 7
Department of Taxation pursuant to subsection 11 of 8
NRS 361.091. 9
Sec. 3. “Revenue threshold” means the amount described in 10
subsection 1 of section 4 of this act for a given taxable year. 11
Sec. 4. 1. The revenue threshold is: 12
(a) For the taxable year beginning on July 1, 2025, $4,000,000 13
plus the product of $4,000,000 multiplied by the average 12-month 14
percentage increase in the consumer price inflation index for the 3 15
calendar years immediately preceding the taxable year beginning 16
on July 1, 2025. 17
(b) For each subsequent taxable year: 18
(1) If the average 12-month percentage change in the 19
consumer price inflation index for the 3 calendar years 20
immediately preceding the taxable year for which the revenue 21
threshold is being calculated is positive, the revenue threshold for 22
the immediate preceding taxable year plus the product of the 23
revenue threshold for the immediately preceding taxable year 24
multiplied by the average percentage increase in the consumer 25
price inflation index for the 3 calendar years immediately 26
preceding the taxable year for which the revenue threshold is 27
being calculated. 28
(2) If the average 12-month percentage change in the 29
consumer price inflation index for the 3 calendar years 30
immediately preceding the taxable year for which the revenue 31
threshold is being calculated is negative, an amount equal to the 32
revenue threshold for the immediately preceding taxable year. 33
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2. On or before March 1 of each year, the Department shall 1
calculate and publish on its Internet website the revenue threshold 2
for the taxable year beginning the following July 1. 3
Sec. 5. NRS 363C.010 is hereby amended to read as follows: 4
363C.010 As used in this chapter, unless the context otherwise 5
requires, the words and terms defined in NRS 363C.015 to 6
363C.085, inclusive, and sections 2 and 3 of this act have the 7
meanings ascribed to them in those sections. 8
Sec. 6. NRS 363C.200 is hereby amended to read as follows: 9
363C.200 1. For the privilege of engaging in a business in 10
this State, a commerce tax is hereby imposed upon each business 11
entity whose Nevada gross revenue in a taxable year exceeds 12
[$4,000,000] the revenue threshold in an amount determined 13
pursuant to NRS 363C.300 to 363C.560, inclusive. The commerce 14
tax is due and payable as provided in this section. 15
2. Each business entity whose Nevada gross revenue in a 16
taxable year exceeds [$4,000,000] the revenue threshold shall, on 17
or before the 45th day immediately following the end of that taxable 18
year, file with the Department a return on a form prescribed by the 19
Department. The Department shall not require a business entity 20
whose Nevada gross revenue for a taxable year is [$4,000,000] 21
equal to or less than the revenue threshold to file a return for that 22
taxable year. The return required by this subsection must include 23
such information as is required by the Department. 24
3. For the purposes of determining the amount of the 25
commerce tax due pursuant to this chapter, the initial return filed by 26
a business entity with the Department pursuant to subsection 2 must 27
designate the business category in which the business entity is 28
primarily engaged. A business entity may not change the business 29
category designated for that business entity unless the person applies 30
to the Department to change such designation and the Department 31
determines that the business is no longer primarily engaged in the 32
designated business category. 33
4. A business entity shall remit with the return the amount of 34
commerce tax due pursuant to subsection 1. Upon written 35
application made before the date on which payment of the 36
commerce tax due pursuant to this chapter must be made, the 37
Department may for good cause extend by not more than 30 days 38
the time within which a business entity is required to pay the 39
commerce tax. If the commerce tax is paid during the period of 40
extension, no penalty or late charge may be imposed for failure to 41
pay the commerce tax at the time required, but the business entity 42
shall pay interest at the rate of 0.75 percent per month from the date 43
on which the amount would have been due without the extension 44
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until the date of payment, unless otherwise provided in NRS 1
360.232 or 360.320. 2
Sec. 7. NRS 363C.300 is hereby amended to read as follows: 3
363C.300 Except as otherwise provided in this section, the 4
commerce tax required to be paid by a business entity engaging in a 5
business in this State is equal to the amount obtained by subtracting 6
[$4,000,000] the revenue threshold from the Nevada gross revenue 7
of the business entity for the taxable year and multiplying that 8
amount by the rate set forth in NRS 363C.310 to 363C.550, 9
inclusive, for the business category in which the business entity is 10
primarily engaged. If the business entity cannot be categorized in a 11
business category set forth in NRS 363C.310 to 363C.550, 12
inclusive, the commerce tax required to be paid by that business 13
entity is equal to the amount obtained by subtracting [$4,000,000] 14
the revenue threshold from the Nevada gross revenue of the 15
business entity for the taxable year and multiplying that amount by 16
the rate set forth in NRS 363C.560. 17
Sec. 8. NRS 363C.310 is hereby amended to read as follows: 18
363C.310 1. The agriculture, forestry, fishing and hunting 19
business category (NAICS 11) includes all business entities 20
primarily engaged in agricultural production or agricultural support 21
activities, or both, including, without limitation, growing crops, 22
raising animals, harvesting timber and harvesting fish and other 23
animals from a farm, ranch or their natural habitats. 24
2. Examples of business entities in this category include, 25
without limitation, farms, ranches, dairies, greenhouses, nurseries, 26
orchards and hatcheries. 27
3. This category does not include business entities primarily 28
engaged in agricultural research or administering programs for 29
regulating and conserving land, minerals, wildlife or forest use. 30
4. The amount of the commerce tax for a business entity 31
included in this category is the amount obtained by subtracting 32
[$4,000,000] the revenue threshold from the Nevada gross revenue 33
of the business entity for the taxable year and multiplying that 34
amount by 0.063 percent. 35
Sec. 9. NRS 363C.320 is hereby amended to read as follows: 36
363C.320 1. The mining, quarrying and oil and gas 37
extraction business category (NAICS 21) includes all business 38
entities primarily engaged in mining operations and mining support 39
activities, including, without limitation, extracting: 40
(a) Naturally occurring mineral solids, such as coal and ores; 41
(b) Liquid minerals, such as crude petroleum; and 42
(c) Gases, such as natural gas. 43
2. Examples of business entities in this category include, 44
without limitation: 45
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(a) Business entities operating mines, quarries or oil and gas 1
wells on their own account or for others on a contract or fee basis. 2
(b) Mining support activities, including business entities that 3
perform exploration or other mining services, or both, on a contract 4
or fee basis, except geophysical surveying, mine site preparation and 5
the construction of oil and gas pipelines. 6
3. As used in subsections 1 and 2, the term “mining” includes 7
quarrying, well operations and beneficiating, including, without 8
limitation, crushing, screening, washing, flotation and other 9
preparation customarily performed at a mine site or as a part of 10
mining activity. 11
4. The amount of the commerce tax for a business entity 12
included in this category is the amount obtained by subtracting 13
[$4,000,000] the revenue threshold from the Nevada gross revenue 14
of the business entity for the taxable year and multiplying that 15
amount by 0.051 percent. 16
Sec. 10. NRS 363C.330 is hereby amended to read as follows: 17
363C.330 1. The utilities and telecommunications business 18
category (NAICS 22 and 517, respectively) includes: 19
(a) All business entities primarily engaged in providing utility 20
services, including, without limitation, electric power, natural gas, 21
steam supply, water supply and sewage removal; and 22
(b) All business entities primarily engaged in providing 23
telecommunications and the services related to that activity, 24
including, without limitation, telephony, cable and satellite 25
distribution services, Internet access and telecommunications 26
reselling services. 27
2. This category does not include business entities primarily 28
engaged in waste management and remediation services that are 29
described in NRS 363C.490. 30
3. The amount of the commerce tax for a business entity 31
included in this category is the amount obtained by subtracting 32
[$4,000,000] the revenue threshold from the Nevada gross revenue 33
of the business entity for the taxable year and multiplying that 34
amount by 0.136 percent. 35
Sec. 11. NRS 363C.340 is hereby amended to read as follows: 36
363C.340 1. The construction business category (NAICS 23) 37
includes all business entities primarily engaged in the construction 38
of buildings or engineering projects, such as highways and utility 39
systems. Business entities engaged in the preparation of sites for 40
new construction and business entities primarily engaged in 41
subdividing land for sale as building sites also are included in this 42
category. 43
2. Examples of business entities in this category include, 44
without limitation, general contractors, design-builders, construction 45
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managers, turnkey contractors, joint-venture contractors, specialty 1
trade contractors, for-sale builders, speculative builders and 2
merchant builders. 3
3. The amount of the commerce tax for a business entity 4
included in this category is the amount obtained by subtracting 5
[$4,000,000] the revenue threshold from the Nevada gross revenue 6
of the business entity for the taxable year and multiplying that 7
amount by 0.083 percent. 8
Sec. 12. NRS 363C.350 is hereby amended to read as follows: 9
363C.350 1. The manufacturing business category (NAICS 10
31, 32 and 33) includes all business entities primarily engaged in the 11
mechanical, physical or chemical transformation of materials, 12
substances or components into new products. 13
2. Examples of business entities in this category include, 14
without limitation, milk bottling and pasteurizing, water bottling and 15
processing, fresh fish packaging, apparel jobbing, contracting on 16
materials owned by others, printing and related activities, ready-17
mixed concrete production, leather converting, grinding of lenses to 18
prescription, wood preserving, electroplating, plating, metal heat, 19
treating and polishing for the trade, lapidary work for the trade, 20
fabricating signs and advertising displays, rebuilding or 21
remanufacturing machinery, ship repair and renovation, machine 22
shops and tire retreading. 23
3. The amount of the commerce tax for a business entity 24
included in this category is the amount obtained by subtracting 25
[$4,000,000] the revenue threshold from the Nevada gross revenue 26
of the business entity for the taxable year and multiplying that 27
amount by 0.091 percent. 28
Sec. 13. NRS 363C.360 is hereby amended to read as follows: 29
363C.360 1. The wholesale trade business category (NAICS 30
42) includes all business entities primarily engaged in wholesaling 31
merchandise, generally without transformation, and rendering 32
services incidental to the sale of merchandise. 33
2. The amount of the commerce tax for a business entity 34
included in this category is the amount obtained by subtracting 35
[$4,000,000] the revenue threshold from the Nevada gross revenue 36
of the business entity for the taxable year and multiplying that 37
amount by 0.101 percent. 38
Sec. 14. NRS 363C.370 is hereby amended to read as follows: 39
363C.370 1. The retail trade business category (NAICS 44 40
and 45) includes all businesses primarily engaged in retailing 41
merchandise, generally without transformation, and rendering 42
services incidental to the sale of merchandise. 43
2. The amount of the commerce tax for a business entity 44
included in this category is the amount obtained by subtracting 45
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[$4,000,000] the revenue threshold from the Nevada gross revenue 1
of the business entity for the taxable year and multiplying that 2
amount by 0.111 percent. 3
Sec. 15. NRS 363C.380 is hereby amended to read as follows: 4
363C.380 1. The air transportation business category 5
(NAICS 481) includes all business entities primarily engaged in 6
providing air transportation of passengers or cargo, or both, using 7
aircraft, such as an airplane and helicopter. 8
2. The amount of the commerce tax for a business entity 9
included in this category is the amount obtained by subtracting 10
[$4,000,000] the revenue threshold from the Nevada gross revenue 11
of the business entity for the taxable year and multiplying that 12
amount by 0.058 percent. 13
Sec. 16. NRS 363C.390 is hereby amended to read as follows: 14
363C.390 1. The rail transportation business category 15
(NAICS 482) includes all business entities primarily engaged in 16
providing rail transportation of passengers or cargo, or both, using 17
railroad rolling stock. 18
2. The amount of the commerce tax for a business entity 19
included in this category is the amount obtained by subtracting 20
[$4,000,000] the revenue threshold from the Nevada gross revenue 21
of the business entity for the taxable year and multiplying that 22
amount by 0.331 percent. 23
Sec. 17. NRS 363C.400 is hereby amended to read as follows: 24
363C.400 1. The other transportation business category 25
(NAICS 483, 485, 486, 487, 488, 491 and 492) includes all business 26
entities primarily engaged in: 27
(a) Water transportation, including, without limitation, the 28
transportation of passengers and cargo using watercraft; 29
(b) Transit and ground passenger transportation, including, 30
without limitation, charter buses, school buses, interurban bus 31
transportation, taxis and limousine services, street railroads, 32
commuter rail and rapid transit; 33
(c) Pipeline transportation, including, without limitation, using 34
transmission pipelines to transport products, such as crude oil, 35
natural gas, refined petroleum products and slurry; 36
(d) Scenic and sightseeing transportation, including, without 37
limitation, on land or the water, or in the air; 38
(e) Support activities for transportation, including, without 39
limitation, air traffic control services, marine cargo handling, motor 40
vehicle towing, railroad switching and terminals, and ship repair and 41
maintenance not done in a shipyard, such as floating drydock 42
services in a harbor; 43
(f) Postal services, including, without limitation, the activities of 44
the United States Postal Service and its subcontractors operating 45
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under a universal service obligation to provide mail services, deliver 1
letters and small parcels, and rural post offices on contract to the 2
United States Postal Service; and 3
(g) Courier and messenger services, including, without 4
limitation, the provision of intercity, local or international delivery 5
of parcels and documents without operating under a universal 6
service obligation. 7
2. The amount of the commerce tax for a business entity 8
included in this category is the amount obtained by subtracting 9
[$4,000,000] the revenue threshold from the Nevada gross revenue 10
of the business entity for the taxable year and multiplying that 11
amount by 0.129 percent. 12
Sec. 18. NRS 363C.410 is hereby amended to read as follows: 13
363C.410 1. The truck transportation business category 14
(NAICS 484) includes all business entities primarily engaged in 15
providing over-the-road transportation of cargo using motor 16
vehicles, such as a truck and tractor trailer. 17
2. The amount of the commerce tax for a business entity 18
included in this category is the amount obtained by subtracting 19
[$4,000,000] the revenue threshold from the Nevada gross revenue 20
of the business entity for the taxable year and multiplying that 21
amount by 0.202 percent. 22
Sec. 19. NRS 363C.420 is hereby amended to read as follows: 23
363C.420 1. The warehousing and storage business category 24
(NAICS 493) includes all business entities primarily engaged in 25
operating warehousing and storage facilities for general 26
merchandise, refrigerated goods and other warehouse products. 27
2. The amount of the commerce tax for a business entity 28
included in this category is the amount obtained by subtracting 29
[$4,000,000] the revenue threshold from the Nevada gross revenue 30
of the business entity for the taxable year and multiplying that 31
amount by 0.128 percent. 32
Sec. 20. NRS 363C.430 is hereby amended to read as follows: 33
363C.430 1. The publishing, software and data processing 34
business category (NAICS 511, 512, 515 and 518) includes all 35
business entities primarily engaged in: 36
(a) Publishing, except on the Internet, including, without 37
limitation, the publishing of newspapers, magazines, other 38
periodicals and books, as well as directory and mailing list and 39
software publishing; 40
(b) Motion picture and sound recording, including, without 41
limitation, the production and distribution of motion pictures and 42
sound recordings; 43
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(c) Broadcasting, except on the Internet, including, without 1
limitation, creating content or acquiring the right to distribute 2
content and subsequently broadcast the content; and 3
(d) Data processing, hosting and related services, including, 4
without limitation, the provision of infrastructure for hosting and 5
data processing services. 6
2. The amount of the commerce tax for a business entity 7
included in this category is the amount obtained by subtracting 8
[$4,000,000] the revenue threshold from the Nevada gross revenue 9
of the business entity for the taxable year and multiplying that 10
amount by 0.253 percent. 11
Sec. 21. NRS 363C.440 is hereby amended to read as follows: 12
363C.440 1. The finance and insurance business category 13
(NAICS 52) includes all business entities primarily engaged in 14
financial transactions or in facilitating financial transactions. 15
2. The amount of the commerce tax for a business entity 16
included in this category is the amount obtained by subtracting 17
[$4,000,000] the revenue threshold from the Nevada gross revenue 18
of the business entity for the taxable year and multiplying that 19
amount by 0.111 percent. 20
Sec. 22. NRS 363C.450 is hereby amended to read as follows: 21
363C.450 1. The real estate and rental and leasing business 22
category (NAICS 53) includes all business entities primarily 23
engaged in renting, leasing or otherwise allowing the use of tangible 24
or intangible assets, providing related services, managing real estate 25
for others, selling, renting or buying real estate for others, and 26
appraising real estate. 27
2. The amount of the commerce tax for a business entity 28
included in this category is the amount obtained by subtracting 29
[$4,000,000] the revenue threshold from the Nevada gross revenue 30
of the business entity for the taxable year and multiplying that 31
amount by 0.25 percent. 32
Sec. 23. NRS 363C.460 is hereby amended to read as follows: 33
363C.460 1. The professional, scientific and technical 34
services business category (NAICS 54) includes all business entities 35
primarily engaged in performing professional, scientific and 36
technical activities for others. 37
2. The amount of the commerce tax for a business entity 38
included in this category is the amount obtained by subtracting 39
[$4,000,000] the revenue threshold from the Nevada gross revenue 40
of the business entity for the taxable year and multiplying that 41
amount by 0.181 percent. 42
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Sec. 24. NRS 363C.470 is hereby amended to read as follows: 1
363C.470 1. The management of companies and enterprises 2
business category (NAICS 55) includes all business entities 3
primarily engaged in: 4
(a) Holding the securities of, or other equity interests in, 5
companies and enterprises for the purpose of owning a controlling 6
interest or influencing management decisions; or 7
(b) Administering, overseeing and managing establishments of 8
the company or enterprise and that normally undertake the strategic 9
or organizational planning and decision-making role of the company 10
or enterprise. 11
2. The amount of the commerce tax for a business entity 12
included in this category is the amount obtained by subtracting 13
[$4,000,000] the revenue threshold from the Nevada gross revenue 14
of the business entity for the taxable year and multiplying that 15
amount by 0.137 percent. 16
Sec. 25. NRS 363C.480 is hereby amended to read as follows: 17
363C.480 1. The administrative and support services 18
business category (NAICS 561) includes all business entities 19
primarily engaged in activities that support the day-to-day 20
operations of other organizations. 21
2. The amount of the commerce tax for a business entity 22
included in this category is the amount obtained by subtracting 23
[$4,000,000] the revenue threshold from the Nevada gross revenue 24
of the business entity for the taxable year and multiplying that 25
amount by 0.154 percent. 26
Sec. 26. NRS 363C.490 is hereby amended to read as follows: 27
363C.490 1. The waste management and remediation 28
services business category (NAICS 562) includes all business 29
entities primarily engaged in the collection, treatment and disposal 30
of waste materials. 31
2. The amount of the commerce tax for a business entity 32
included in this category is the amount obtained by subtracting 33
[$4,000,000] the revenue threshold from the Nevada gross revenue 34
of the business entity for the taxable year and multiplying that 35
amount by 0.261 percent. 36
Sec. 27. NRS 363C.500 is hereby amended to read as follows: 37
363C.500 1. The educational services business category 38
(NAICS 61) includes all businesses primarily engaged in providing 39
instruction and training in a wide variety of subjects. 40
2. The amount of the commerce tax for a business entity 41
included in this category is the amount obtained by subtracting 42
[$4,000,000] the revenue threshold from the Nevada gross revenue 43
of the business entity for the taxable year and multiplying that 44
amount by 0.281 percent. 45
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Sec. 28. NRS 363C.510 is hereby amended to read as follows: 1
363C.510 1. The health care and social assistance business 2
category (NAICS 62) includes all business entities primarily 3
engaged in providing health care and social assistance for natural 4
persons. 5
2. The amount of the commerce tax for a business entity 6
included in this category is the amount obtained by subtracting 7
[$4,000,000] the revenue threshold from the Nevada gross revenue 8
of the business entity for the taxable year and multiplying that 9
amount by 0.190 percent. 10
Sec. 29. NRS 363C.520 is hereby amended to read as follows: 11
363C.520 1. The arts, entertainment and recreation business 12
category (NAICS 71) includes all business entities primarily 13
engaged in operating facilities or providing services to meet varied 14
cultural, entertainment and recreational interests of their patrons. 15
2. The amount of the commerce tax for a business entity 16
included in this category is the amount obtained by subtracting 17
[$4,000,000] the revenue threshold from the Nevada gross revenue 18
of the business entity for the taxable year and multiplying that 19
amount by 0.24 percent. 20
Sec. 30. NRS 363C.530 is hereby amended to read as follows: 21
363C.530 1. The accommodation business category (NAICS 22
721) includes all business entities primarily engaged in providing 23
lodging or short-term accommodations for travelers, vacationers and 24
others. 25
2. The amount of the commerce tax for a business entity 26
included in this category is the amount obtained by subtracting 27
[$4,000,000] the revenue threshold from the Nevada gross revenue 28
of the business entity for the taxable year and multiplying that 29
amount by 0.2 percent. 30
Sec. 31. NRS 363C.540 is hereby amended to read as follows: 31
363C.540 1. The food services and drinking places business 32
category (NAICS 722) includes all business entities primarily 33
engaged in preparing meals, snacks and beverages to customer order 34
for immediate on-premises and off-premises consumption. 35
2. The amount of the commerce tax for a business entity 36
included in this category is the amount obtained by subtracting 37
[$4,000,000] the revenue threshold from the Nevada gross revenue 38
of the business entity for the taxable year and multiplying that 39
amount by 0.194 percent. 40
Sec. 32. NRS 363C.550 is hereby amended to read as follows: 41
363C.550 1. The other services business category (NAICS 42
81) includes all business entities primarily engaged in providing 43
services not included in any of the business categories described in 44
NRS 363C.310 to 363C.540, inclusive. Business entities in this 45
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category are primarily engaged in activities such as repairing 1
equipment and machinery, promoting or administering religious 2
activities, grantmaking, advocacy, and providing dry cleaning and 3
laundry services, personal care services, death care services, pet care 4
services, photofinishing services, temporary parking services and 5
dating services. 6
2. The amount of the commerce tax for a business entity 7
included in this category is the amount obtained by subtracting 8
[$4,000,000] the revenue threshold from the Nevada gross revenue 9
of the business entity for the taxable year and multiplying that 10
amount by 0.142 percent. 11
Sec. 33. NRS 363C.560 is hereby amended to read as follows: 12
363C.560 1. The unclassified business category includes any 13
business entity not included in any of the business categories 14
established by NRS 363C.310 to 363C.550, inclusive. 15
2. The amount of the commerce tax for a business entity 16
included in this category is the amount obtained by subtracting 17
[$4,000,000] the revenue threshold from the Nevada gross revenue 18
of the business entity for the taxable year and multiplying that 19
amount by 0.128 percent. 20
Sec. 34. This act becomes effective on July 1, 2025. 21
H