Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 360.7583 — Nevada business defined
Nevada
business means a proprietorship, corporation, partnership, company,
association, trust, unincorporated organization or other enterprise that:
1. Has a physical location and at least
one full-time equivalent employee in this State, as determined in accordance
with NRS 360.7589 ; and
2. Is registered to transact business in
this State.
Source: official text