Nev. Rev. Stat. § 363C.430 — Publishing, software and data processing (NAICS 512, 513, 516 and 518)

NRS  363C.430    Publishing, software and data processing (NAICS 512, 513, 516
and 518).
1.  The publishing, software and data
processing business category (NAICS 512, 513, 516 and 518) includes all
business entities primarily engaged in:
(a) Motion picture and sound recording,
including, without limitation, the production and distribution of motion
pictures and sound recordings;
(b) Publishing, except on the Internet,
including, without limitation, the publishing of newspapers, magazines, other
periodicals and books, as well as directory and mailing list and software
publishing;
(c) Broadcasting, except on the Internet,
including, without limitation, creating content or acquiring the right to
distribute content and subsequently broadcast or distribute the content; and
(d) Data processing, hosting and related services,
including, without limitation, the provision of infrastructure for hosting and
data processing services.
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 0.253 percent.