Nevada · Through 2025 session (NRS as revised 2026-08-25) · Newer source version available

NRS 363C.460: Professional, scientific and technical services (NAICS 54).

Where this section sits in the code

TITLE 32 — REVENUE AND TAXATION
CHAPTER 363C - COMMERCE TAX
CALCULATION OF TAX

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.

2. 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 0.181 percent.

Collected 2026-09-03T05:51:37Z. Source file · JSON

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