Nev. Rev. Stat. § 363C.390 — Rail transportation (NAICS 482)

1.  The rail transportation business
category (NAICS 482) includes all business entities primarily engaged in
providing rail transportation of passengers or cargo, or both, using railroad
rolling stock.
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 0.331 percent.