{"data":{"id":"us-nv/nrs-363c.500","jurisdiction":"us-nv","citation":"NRS 363C.500","heading":"Educational services (NAICS 61).","body":"1. The educational services business category (NAICS 61) includes all businesses primarily engaged in providing instruction and training in a wide variety of subjects.\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 0.281 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#NRS363CSec500","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"0e9d4ef9044a8ba90761f19c8e5beb51412a130c51340fefb379868ff080222d","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-363c.490","next":"us-nv/nrs-363c.510"},"notice":"GroundRules: Original legal text. Not legal advice."}