Nev. Rev. Stat. § 363C.470
Management of companies and enterprises (NAICS 55)
Nevada · Nevada Revised Statutes Chapter 363C — Commerce Tax · Status: effective
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- Nev. Rev. Stat. § 363C.470, Management of companies and enterprises (NAICS 55), Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2107046
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Full text
1. The management of companies and enterprises business category (NAICS 55) includes all business entities primarily engaged in:
(a) Holding the securities of, or other equity interests in, companies and enterprises for the purpose of owning a controlling interest or influencing management decisions; or
(b) Administering, overseeing and managing establishments of the company or enterprise and that normally undertake the strategic or organizational planning and decision-making role of the company or enterprise.
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 0.137 percent.