Nev. Rev. Stat. § 363C.500 — Educational services (NAICS 61)

1.  The educational services business
category (NAICS 61) includes all businesses primarily engaged in providing
instruction and training in a wide variety of subjects.
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 0.281 percent.