Nev. Rev. Stat. § 363C.360 — Wholesale trade (NAICS 42)

1.  The wholesale trade business category
(NAICS 42) includes all business entities primarily engaged in wholesaling
merchandise, generally without transformation, and rendering services
incidental to the sale of merchandise.
2.  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 0.101 percent.