Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 363C.97 — Determination of business category
For
the purposes of this chapter, if a business entity engaging in a business in
this State is engaged in business in more than one business category set forth
in NRS 363C.310 to 363C.560 , inclusive, the business entity
shall be deemed to be primarily engaged in the business category in which the
highest percentage of its Nevada gross revenue is generated.
ADMINISTRATION
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