Nev. Rev. Stat. § 363C.460 — Professional, scientific and technical services (NAICS 54)

1.  The professional, scientific and
technical services business category (NAICS 54) includes all business entities
primarily engaged in performing professional, scientific and technical
activities for others.
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 0.181 percent.