yourstate.us
Home / Nevada / Commerce Tax
Nev. Rev. Stat. § 363C.460

Professional, scientific and technical services (NAICS 54)

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

Get this as JSONEmbed this
Cite this
Citation
Nev. Rev. Stat. § 363C.460, Professional, scientific and technical services (NAICS 54), Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2107045
Permanent ID
ys:prov:2107045@1
SHA-256
c7c4e146e3afc0ae87072a36a8048ecc28b005bd1fa248b69a55e224ca8cbb72

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

1. The professional, scientific and technical services business category (NAICS 54) includes all business entities primarily engaged in performing professional, scientific and technical activities for others. 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 0.181 percent.