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 sites for new construction and business entities primarily engaged in subdividing land for sale as building sites also are included in this category.

2.

Examples of business entities in this category include, without limitation, general contractors, design-builders, construction managers, turnkey contractors, joint-venture contractors, specialty trade contractors, for-sale builders, speculative builders and merchant builders.

3.

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 for the taxable year and multiplying that amount by 0.083 percent.

Source: Section 363C.340 — Construction (NAICS 23)., https://www.leg.state.nv.us/NRS/NRS-363C.html#NRS363CSec340.

363C.300
Rate of tax based on business category in which business entity is primarily engaged. 363C.310
Agriculture, forestry, fishing and hunting (NAICS 11). 363C.320
Mining, quarrying and oil and gas extraction (NAICS 21). 363C.330
Utilities and telecommunications (NAICS 22 and 517). 363C.340
Construction (NAICS 23). 363C.350
Manufacturing (NAICS 31, 32 and 33). 363C.360
Wholesale trade (NAICS 42). 363C.370
Retail trade (NAICS 44 and 45). 363C.380
Air transportation (NAICS 481). 363C.390
Rail transportation (NAICS 482). 363C.400
Other transportation (NAICS 483, 485, 486, 487, 488, 491 and 492). 363C.410
Truck transportation (NAICS 484). 363C.420
Warehousing and storage (NAICS 493). 363C.430
Publishing, software and data processing (NAICS 511, 512, 515 and 518). 363C.440
Finance and insurance (NAICS 52). 363C.450
Real estate and rental and leasing (NAICS 53). 363C.460
Professional, scientific and technical services (NAICS 54). 363C.470
Management of companies and enterprises (NAICS 55). 363C.480
Administrative and support services (NAICS 561). 363C.490
Waste management and remediation services (NAICS 562). 363C.500
Educational services (NAICS 61). 363C.510
Health care and social assistance (NAICS 62). 363C.520
Arts, entertainment and recreation (NAICS 71). 363C.530
Accommodation (NAICS 721). 363C.540
Food services and drinking places (NAICS 722). 363C.550
Other services (NAICS 81). 363C.560
Unclassified business entities.

Last Updated

Feb. 5, 2021

§ 363C.340’s source at nv.us

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Location: https://nevada.public.law/statutes/nrs_363c.340

Original Source: Section 363C.340 — Construction (NAICS 23)., https://www.leg.state.nv.us/NRS/NRS-363C.html#NRS363CSec340 (last accessed Feb. 5, 2021).