{"data":{"id":"us-nv/nrs-363c.450","jurisdiction":"us-nv","citation":"NRS 363C.450","heading":"Real estate and rental and leasing (NAICS 53).","body":"1. The real estate and rental and leasing business category (NAICS 53) includes all business entities primarily engaged in renting, leasing or otherwise allowing the use of tangible or intangible assets, providing related services, managing real estate for others, selling, renting or buying real estate for others, and appraising real estate.\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 0.25 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#NRS363CSec450","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"51ffe2557b5a721320c87d0fa954182ed00db35020c59f8a9be6543648d9921a","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-363c.440","next":"us-nv/nrs-363c.460"},"notice":"GroundRules: Original legal text. Not legal advice."}