Accommodation (NAICS 721).

Nev. Rev. Stat. § 363C.530
in effect
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1. The accommodation business category (NAICS 721) includes all business entities primarily engaged in providing lodging or short-term accommodations for travelers, vacationers and 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 0.2 percent.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-363C.htmlFetched: 10/4/2026

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