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.

ADMINISTRATION

Source: Section 363C.097 — Determination of business category., https://www.leg.state.nv.us/NRS/NRS-363C.html#NRS363CSec097 (accessed May 26, 2025).

363C.010
Definitions. 363C.015
“Business” defined. 363C.020
“Business entity” defined. 363C.025
“Commerce tax” defined. 363C.030
“Credit sales” defined. 363C.035
“Engaging in a business” defined. 363C.040
“Governmental entity” defined. 363C.045
“Gross revenue” defined. 363C.050
“Loan” defined. 363C.055
“Nevada gross revenue” defined. 363C.060
“North American Industry Classification System” and “NAICS” defined. 363C.065
“Pass-through entity” defined. 363C.070
“Pass-through revenue” defined. 363C.075
“Securities” defined. 363C.080
“Taxable year” defined. 363C.085
“Wages” defined. 363C.090
References to Internal Revenue Code. 363C.093
Businesses constituting passive entities. 363C.097
Determination of business category.

May 26, 2025

§ 363C.097. Determination of business category.'s source at nv.us

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Location: https://nevada.public.law/statutes/nrs_363c.097

Original Source: Section 363C.097 — Determination of business category., https://www.leg.state.nv.us/NRS/NRS-363C.html#NRS363CSec097 (last accessed May 10, 2025).

NRS 363C.097 Determination of business category.

NRS 363C.097
Determination of business category.