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2022 Nevada Revised Statutes
Chapter 363C - Commerce Tax
NRS 363C.097 - Determination of business category.
Universal Citation: NV Rev Stat § 363C.097 (2022)
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.
(Added to NRS by 2015, 2884)
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