{"data":{"id":"us-nv/nrs-363c.370","jurisdiction":"us-nv","citation":"NRS 363C.370","heading":"Retail trade (NAICS 44 and 45).","body":"1. The retail trade business category (NAICS 44 and 45) includes all businesses primarily engaged in retailing merchandise, generally without transformation, and rendering services incidental to the sale of merchandise.\n2. 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 0.111 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#NRS363CSec370","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"2ec702d1bcf2508693605f78b5c1ecf5899eb540fe5bf720f3c1553ae3f63bd1","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-363c.360","next":"us-nv/nrs-363c.380"},"notice":"GroundRules: Original legal text. Not legal advice."}