Nev. Rev. Stat. § 363C.470 — Management of companies and enterprises (NAICS 55)

1.  The management of companies and
enterprises business category (NAICS 55) includes all business entities
primarily engaged in:
(a) Holding the securities of, or other equity
interests in, companies and enterprises for the purpose of owning a controlling
interest or influencing management decisions; or
(b) Administering, overseeing and managing
establishments of the company or enterprise and that normally undertake the
strategic or organizational planning and decision-making role of the company or
enterprise.
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 0.137 percent.