Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 368A.50 — Business entity defined
1. Business entity includes:
(a) A corporation, partnership, proprietorship,
limited-liability company, business association, joint venture,
limited-liability partnership, business trust and their equivalents organized
under the laws of this State or another jurisdiction and any other type of
entity that engages in business.
(b) A natural person engaging in a business if
that person is deemed to be a business entity pursuant to NRS 368A.120 .
2. The term does not include a
governmental entity.
Source: official text