Nev. Rev. Stat. § 363C.330 — Utilities and telecommunications (NAICS 22 and 517)

1.  The utilities and telecommunications
business category (NAICS 22 and 517, respectively) includes:
(a) All business entities primarily engaged in
providing utility services, including, without limitation, electric power,
natural gas, steam supply, water supply and sewage removal; and
(b) All business entities primarily engaged in
providing telecommunications and the services related to that activity,
including, without limitation, telephony, cable and satellite distribution
services, Internet access and telecommunications reselling services.
2.  This category does not include business
entities primarily engaged in waste management and remediation services that
are described in NRS 363C.490 .
3.  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 0.136 percent.