Nev. Rev. Stat. § 363C.410 — Truck transportation (NAICS 484)

1.  The truck transportation business
category (NAICS 484) includes all business entities primarily engaged in
providing over-the-road transportation of cargo using motor vehicles, such as a
truck and tractor trailer.
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 0.202 percent.