Nev. Rev. Stat. § 363C.550 — Other services (NAICS 81)

1.  The other services business category
(NAICS 81) includes all business entities primarily engaged in providing
services not included in any of the business categories described in NRS 363C.310 to 363C.540 , inclusive. Business entities in
this category are primarily engaged in activities such as repairing equipment
and machinery, promoting or administering religious activities, grantmaking,
advocacy, and providing dry cleaning and laundry services, personal care
services, death care services, pet care services, photofinishing services,
temporary parking services and dating 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 0.142 percent.