Nev. Rev. Stat. § 363C.350 — Manufacturing (NAICS 31, 32 and 33)

1.  The manufacturing business category
(NAICS 31, 32 and 33) includes all business entities primarily engaged in the
mechanical, physical or chemical transformation of materials, substances or
components into new products.
2.  Examples of business entities in this
category include, without limitation, milk bottling and pasteurizing, water
bottling and processing, fresh fish packaging, apparel jobbing, contracting on
materials owned by others, printing and related activities, ready-mixed
concrete production, leather converting, grinding of lenses to prescription,
wood preserving, electroplating, plating, metal heat, treating and polishing
for the trade, lapidary work for the trade, fabricating signs and advertising
displays, rebuilding or remanufacturing machinery, ship repair and renovation,
machine shops and tire retreading.
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 0.091 percent.