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Nev. Rev. Stat. § 363C.097

Determination of business category

Nevada · Nevada Revised Statutes Chapter 363C — Commerce Tax · Status: effective

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Nev. Rev. Stat. § 363C.097, Determination of business category, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2107020
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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.