{"data":{"id":"us-nv/nrs-363c.440","jurisdiction":"us-nv","citation":"NRS 363C.440","heading":"Finance and insurance (NAICS 52).","body":"1. The finance and insurance business category (NAICS 52) includes all business entities primarily engaged in financial transactions or in facilitating financial transactions.\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#NRS363CSec440","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"1afa96eabda1056b2a4da999126ff228b8110931e1203cd920e076873f5dac89","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-363c.430","next":"us-nv/nrs-363c.450"},"notice":"GroundRules: Original legal text. Not legal advice."}