{"data":{"id":"us-nv/nrs-363c.460","jurisdiction":"us-nv","citation":"NRS 363C.460","heading":"Professional, scientific and technical services (NAICS 54).","body":"1. The professional, scientific and technical services business category (NAICS 54) includes all business entities primarily engaged in performing professional, scientific and technical activities for others.\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 0.181 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#NRS363CSec460","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"e6388c121cf9a066447ebe5a1328fd6eeb5db5511cd864329336ee1102215aed","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-363c.450","next":"us-nv/nrs-363c.470"},"notice":"GroundRules: Original legal text. Not legal advice."}