{"data":{"id":"us-nv/nrs-363c.540","jurisdiction":"us-nv","citation":"NRS 363C.540","heading":"Food services and drinking places (NAICS 722).","body":"1. The food services and drinking places business category (NAICS 722) includes all business entities primarily engaged in preparing meals, snacks and beverages to customer order for immediate on-premises and off-premises consumption.\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 0.194 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#NRS363CSec540","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"299a316295b323d9fb52b4aa952b79532f8b42d599a884469ca7214ea1722883","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-363c.530","next":"us-nv/nrs-363c.550"},"notice":"GroundRules: Original legal text. Not legal advice."}