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Nev. Rev. Stat. § 363C.410

Truck transportation (NAICS 484)

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

Transportation & Motor Vehicles
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Nev. Rev. Stat. § 363C.410, Truck transportation (NAICS 484), Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2107040
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1. The truck transportation business category (NAICS 484) includes all business entities primarily engaged in providing over-the-road transportation of cargo using motor vehicles, such as a truck and tractor trailer. 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 0.202 percent.