{"data":{"id":"us-nv/nrs-363c.400","jurisdiction":"us-nv","citation":"NRS 363C.400","heading":"Other transportation (NAICS 483, 485, 486, 487, 488, 491 and 492).","body":"1. The other transportation business category (NAICS 483, 485, 486, 487, 488, 491 and 492) includes all business entities primarily engaged in:\n(a) Water transportation, including, without limitation, the transportation of passengers and cargo using watercraft;\n(b) Transit and ground passenger transportation, including, without limitation, charter buses, school buses, interurban bus transportation, taxis and limousine services, street railroads, commuter rail and rapid transit;\n(c) Pipeline transportation, including, without limitation, using transmission pipelines to transport products, such as crude oil, natural gas, refined petroleum products and slurry;\n(d) Scenic and sightseeing transportation, including, without limitation, on land or the water, or in the air;\n(e) Support activities for transportation, including, without limitation, air traffic control services, marine cargo handling, motor vehicle towing, railroad switching and terminals, and ship repair and maintenance not done in a shipyard, such as floating drydock services in a harbor;\n(f) Postal services, including, without limitation, the activities of the United States Postal Service and its subcontractors operating under a universal service obligation to provide mail services, deliver letters and small parcels, and rural post offices on contract to the United States Postal Service; and\n(g) Courier and messenger services, including, without limitation, the provision of intercity, local or international delivery of parcels and documents without operating under a universal service obligation.\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 0.129 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#NRS363CSec400","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"f8dc4913c1716032ced7adab287ba230f164024394e68e67eef8bc5dabaec763","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-363c.390","next":"us-nv/nrs-363c.410"},"notice":"GroundRules: Original legal text. Not legal advice."}