{"data":{"id":"us-nv/nrs-363c.430","jurisdiction":"us-nv","citation":"NRS 363C.430","heading":"Publishing, software and data processing (NAICS 512, 513, 516 and 518).","body":"1. The publishing, software and data processing business category (NAICS 512, 513, 516 and 518) includes all business entities primarily engaged in:\n(a) Motion picture and sound recording, including, without limitation, the production and distribution of motion pictures and sound recordings;\n(b) Publishing, except on the Internet, including, without limitation, the publishing of newspapers, magazines, other periodicals and books, as well as directory and mailing list and software publishing;\n(c) Broadcasting, except on the Internet, including, without limitation, creating content or acquiring the right to distribute content and subsequently broadcast or distribute the content; and\n(d) Data processing, hosting and related services, including, without limitation, the provision of infrastructure for hosting and data processing services.\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 0.253 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#NRS363CSec430","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"c0f909f14cbdbf748209c3bcd5130d167100ca596f1a8a5cbdfefb1e63848df6","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-363c.420","next":"us-nv/nrs-363c.440"},"notice":"GroundRules: Original legal text. Not legal advice."}