Nev. Rev. Stat. § 363C.320 — Mining, quarrying and oil and gas extraction (NAICS 21)

1.  The mining, quarrying and oil and gas
extraction business category (NAICS 21) includes all business entities
primarily engaged in mining operations and mining support activities,
including, without limitation, extracting:
(a) Naturally occurring mineral solids, such as
coal and ores;
(b) Liquid minerals, such as crude petroleum; and
(c) Gases, such as natural gas.
2.  Examples of business entities in this
category include, without limitation:
(a) Business entities operating mines, quarries
or oil and gas wells on their own account or for others on a contract or fee
basis.
(b) Mining support activities, including business
entities that perform exploration or other mining services, or both, on a
contract or fee basis, except geophysical surveying, mine site preparation and
the construction of oil and gas pipelines.
3.  As used in subsections 1 and 2, the
term “mining” includes quarrying, well operations and beneficiating, including,
without limitation, crushing, screening, washing, flotation and other preparation
customarily performed at a mine site or as a part of mining activity.
4.  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 0.051 percent.