Nev. Rev. Stat. § 363C.400 — Other transportation (NAICS 483, 485, 486, 487, 488, 491 and 492)

NRS  363C.400    Other transportation (NAICS 483, 485, 486, 487, 488, 491 and
492).
1.  The other transportation business
category (NAICS 483, 485, 486, 487, 488, 491 and 492) includes all business
entities primarily engaged in:
(a) Water transportation, including, without
limitation, the transportation of passengers and cargo using watercraft;
(b) Transit and ground passenger transportation,
including, without limitation, charter buses, school buses, interurban bus
transportation, taxis and limousine services, street railroads, commuter rail
and rapid transit;
(c) Pipeline transportation, including, without
limitation, using transmission pipelines to transport products, such as crude
oil, natural gas, refined petroleum products and slurry;
(d) Scenic and sightseeing transportation,
including, without limitation, on land or the water, or in the air;
(e) Support activities for transportation,
including, without limitation, air traffic control services, marine cargo
handling, motor vehicle towing, railroad switching and terminals, and ship
repair and maintenance not done in a shipyard, such as floating drydock
services in a harbor;
(f) Postal services, including, without
limitation, the activities of the United States Postal Service and its
subcontractors operating under a universal service obligation to provide mail
services, deliver letters and small parcels, and rural post offices on contract
to the United States Postal Service; and
(g) Courier and messenger services, including,
without limitation, the provision of intercity, local or international delivery
of parcels and documents without operating under a universal service
obligation.
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 0.129 percent.