Nev. Rev. Stat. § 363C.370 — Retail trade (NAICS 44 and 45)

1.  The retail trade business category
(NAICS 44 and 45) includes all businesses primarily engaged in retailing
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 0.111 percent.