Nev. Rev. Stat. § 363B.30 — “Employer” defined

1.  Except as otherwise provided in this
section, “employer” means any employer who is required to pay a contribution
pursuant to NRS 612.535 for any calendar
quarter with respect to any business activity of the employer.
2.  The term does not include:
(a) A financial institution;
(b) Any person who is subject to the tax on the
net proceeds of minerals imposed pursuant to the provisions of NRS 362.100 to 362.240 , inclusive, whether or not the
person is required to pay that tax in a particular calendar year, and who is
required to pay a contribution pursuant to NRS
612.535 for any calendar quarter with respect to any business activity of
the person;
(c) An Indian tribe;
(d) A nonprofit organization;
(e) A political subdivision; or
(f) Any person who does not supply a product or
service, but who only consumes a service.
3.  For the purposes of this section:
(a) “Financial institution” has the meaning
ascribed to it in NRS 363A.050 .
(b) “Indian tribe” includes any entity described
in subsection 10 of NRS 612.055 .
(c) “Nonprofit organization” means a nonprofit
religious, charitable, fraternal or other organization that qualifies as a
tax-exempt organization pursuant to 26 U.S.C. § 501(c).
(d) “Political subdivision” means any entity
described in subsection 9 of NRS 612.055 .