NRS 368A.050: “Business entity” defined.

1. “Business entity” includes:

(a) A corporation, partnership, proprietorship, limited-liability company, business association, joint venture, limited-liability partnership, business trust and their equivalents organized under the laws of this State or another jurisdiction and any other type of entity that engages in business.

(b) A natural person engaging in a business if that person is deemed to be a business entity pursuant to NRS 368A.120.

2. The term does not include a governmental entity.