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2022 Nevada Revised Statutes
Chapter 363C - Commerce Tax
NRS 363C.440 - Finance and insurance (NAICS 52).
Universal Citation: NV Rev Stat § 363C.440 (2022)
1. The finance and insurance business category (NAICS 52) includes all business entities primarily engaged in financial transactions or in facilitating financial transactions.
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 0.111 percent.
(Added to NRS by 2015, 2892)
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