NRS 363C.440 - Finance and insurance (NAICS 52).

NV Rev Stat § 363C.440 (2019) (N/A)
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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)