{"data":{"id":"us-nv/nrs-363c.320","jurisdiction":"us-nv","citation":"NRS 363C.320","heading":"Mining, quarrying and oil and gas extraction (NAICS 21).","body":"1. The mining, quarrying and oil and gas extraction business category (NAICS 21) includes all business entities primarily engaged in mining operations and mining support activities, including, without limitation, extracting:\n(a) Naturally occurring mineral solids, such as coal and ores;\n(b) Liquid minerals, such as crude petroleum; and\n(c) Gases, such as natural gas.\n2. Examples of business entities in this category include, without limitation:\n(a) Business entities operating mines, quarries or oil and gas wells on their own account or for others on a contract or fee basis.\n(b) Mining support activities, including business entities that perform exploration or other mining services, or both, on a contract or fee basis, except geophysical surveying, mine site preparation and the construction of oil and gas pipelines.\n3. As used in subsections 1 and 2, the term “mining” includes quarrying, well operations and beneficiating, including, without limitation, crushing, screening, washing, flotation and other preparation customarily performed at a mine site or as a part of mining activity.\n4. 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 0.051 percent.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 363C - COMMERCE TAX","CALCULATION OF TAX"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-363C.html#NRS363CSec320","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"c6d5c087345c9193e8da2c67572aff30fed39153fe02a3d346c91d29779f66f3","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-363c.310","next":"us-nv/nrs-363c.330"},"notice":"GroundRules: Original legal text. Not legal advice."}