Nev. Rev. Stat. § 363C.380 — Air transportation (NAICS 481)

1.  The air transportation business
category (NAICS 481) includes all business entities primarily engaged in
providing air transportation of passengers or cargo, or both, using aircraft,
such as an airplane and helicopter.
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 0.058 percent.