{"data":{"id":"us-nv/nrs-363c.097","jurisdiction":"us-nv","citation":"NRS 363C.097","heading":"Determination of business category.","body":"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.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 363C - COMMERCE TAX","ADMINISTRATION"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-363C.html#NRS363CSec097","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"bb13ef18ceb17f0ea0d8449f1a5acd8e9e9a64fd62545fcc2c91892ab1e95a0d","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-363c.093","next":"us-nv/nrs-363c.100"},"notice":"GroundRules: Original legal text. Not legal advice."}