Nev. Rev. Stat. § 363C.300 — Rate of tax based on business category in which business entity is primarily engaged

NRS  363C.300    Rate of tax based on business category in which business entity
is primarily engaged.    Except as
otherwise provided in this section, the commerce tax required to be paid by a
business entity engaging in a business in this State is equal to 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 the rate
set forth in NRS 363C.310 to 363C.550 , inclusive, for the business
category in which the business entity is primarily engaged. If the business
entity cannot be categorized in a business category set forth in NRS 363C.310 to 363C.550 , inclusive, the commerce tax
required to be paid by that business entity is equal to 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 the rate set forth in NRS 363C.560 .