Unclassified business entities.
Nev. Rev. Stat. § 363C.560
in effect1. The unclassified business category includes any business entity not included in any of the business categories established by NRS 363C.310 to 363C.550 , inclusive.
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 0.128 percent.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-363C.htmlFetched: 10/4/2026
