Natural persons who are deemed to be business entities.

Nev. Rev. Stat. § 368A.120
in effect
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A natural person engaging in a business shall be deemed to be a business entity that is subject to the provisions of this chapter if the person is required to file with the Internal Revenue Service a Schedule C (Form 1040), Profit or Loss From Business Form, or its equivalent or successor form, or a Schedule E (Form 1040), Supplemental Income and Loss Form, or its equivalent or successor form, for the business.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-368A.htmlFetched: 10/4/2026

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