{"data":{"id":"us-nv/nrs-368a.120","jurisdiction":"us-nv","citation":"NRS 368A.120","heading":"Natural persons who are deemed to be business entities.","body":"A natural person engaging in a business shall be deemed to be a business entity that is subject to the provisions of this chapter if the person is required to file with the Internal Revenue Service a Schedule C (Form 1040), Profit or Loss From Business Form, or its equivalent or successor form, or a Schedule E (Form 1040), Supplemental Income and Loss Form, or its equivalent or successor form, for the business.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 368A - TAX ON LIVE ENTERTAINMENT","ADMINISTRATION"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-368A.html#NRS368ASec120","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"9cc9af3db266767a018d0964c488861c541d6119bf2e7ec71daea32fe3798116","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-368a.115","next":"us-nv/nrs-368a.140"},"notice":"GroundRules: Original legal text. Not legal advice."}