NRS 353D.080: Employer” defined.

1. Except as otherwise provided in subsection 2, “employer” means a person or entity engaged in a business, profession, trade or other enterprise in this State, whether for profit or not for profit, that employs one or more persons in this State.

2. The term does not include an agency or entity of the Federal Government, the government of this State or a political subdivision of this State.