{"data":{"id":"us-nv/nrs-363c.470","jurisdiction":"us-nv","citation":"NRS 363C.470","heading":"Management of companies and enterprises (NAICS 55).","body":"1. The management of companies and enterprises business category (NAICS 55) includes all business entities primarily engaged in:\n(a) Holding the securities of, or other equity interests in, companies and enterprises for the purpose of owning a controlling interest or influencing management decisions; or\n(b) Administering, overseeing and managing establishments of the company or enterprise and that normally undertake the strategic or organizational planning and decision-making role of the company or enterprise.\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 0.137 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#NRS363CSec470","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"20d69afa6e158d58b7a348590f22d0ab97c90c0e44be957ea2c166764d2985c8","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-363c.460","next":"us-nv/nrs-363c.480"},"notice":"GroundRules: Original legal text. Not legal advice."}