{"data":{"id":"us-nv/nrs-363c.380","jurisdiction":"us-nv","citation":"NRS 363C.380","heading":"Air transportation (NAICS 481).","body":"1. The air transportation business category (NAICS 481) includes all business entities primarily engaged in providing air transportation of passengers or cargo, or both, using aircraft, such as an airplane and helicopter.\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 0.058 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#NRS363CSec380","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"55e9d056db5a9deb2a6fbfbd1e00b18a155e41e7012f7afd0bf2fec9b1a15043","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-363c.370","next":"us-nv/nrs-363c.390"},"notice":"GroundRules: Original legal text. Not legal advice."}