Commerce Tax

  1. Law
  2. Nevada Revised Statutes
  3. Commerce Tax

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Section
363C.010

Definitions.

Section
363C.015

"Business" defined.

Section
363C.020

"Business entity" defined.

Section
363C.025

"Commerce tax" defined.

Section
363C.030

"Credit sales" defined.

Section
363C.035

"Engaging in a business" defined.

Section
363C.040

"Governmental entity" defined.

Section
363C.045

"Gross revenue" defined.

Section
363C.050

"Loan" defined.

Section
363C.055

"Nevada gross revenue" defined.

Section
363C.060

"North American Industry Classification System" and "NAICS" defined.

Section
363C.065

"Pass-through entity" defined.

Section
363C.070

"Pass-through revenue" defined.

Section
363C.075

"Securities" defined.

Section
363C.080

"Taxable year" defined.

Section
363C.085

"Wages" defined.

Section
363C.090

References to Internal Revenue Code.

Section
363C.093

Businesses constituting passive entities.

Section
363C.097

Determination of business category.

Section
363C.100

Duties of Department.

Section
363C.110

Maintenance and availability of records of taxpayer; regulations.

Section
363C.120

Examination of records by Department; payment of expenses of Department for examination of records outside this State.

Section
363C.130

Authority of Executive Director to request information from other agencies and officers; confidentiality.

Section
363C.140

Method of accounting.

Section
363C.200

Imposition; payment of tax; filing of return; extension of time for payment; payment of interest during period of extension.

Section
363C.210

Deductions from gross revenue.

Section
363C.220

Situsing.

Section
363C.300

Rate of tax based on business category in which business entity is primarily engaged.

Section
363C.310

Agriculture, forestry, fishing and hunting (NAICS 11).

Section
363C.320

Mining, quarrying and oil and gas extraction (NAICS 21).

Section
363C.330

Utilities and telecommunications (NAICS 22 and 517).

Section
363C.340

Construction (NAICS 23).

Section
363C.350

Manufacturing (NAICS 31, 32 and 33).

Section
363C.360

Wholesale trade (NAICS 42).

Section
363C.370

Retail trade (NAICS 44 and 45).

Section
363C.380

Air transportation (NAICS 481).

Section
363C.390

Rail transportation (NAICS 482).

Section
363C.400

Other transportation (NAICS 483, 485, 486, 487, 488, 491 and 492).

Section
363C.410

Truck transportation (NAICS 484).

Section
363C.420

Warehousing and storage (NAICS 493).

Section
363C.430

Publishing, software and data processing (NAICS 511, 512, 515 and 518).

Section
363C.440

Finance and insurance (NAICS 52).

Section
363C.450

Real estate and rental and leasing (NAICS 53).

Section
363C.460

Professional, scientific and technical services (NAICS 54).

Section
363C.470

Management of companies and enterprises (NAICS 55).

Section
363C.480

Administrative and support services (NAICS 561).

Section
363C.490

Waste management and remediation services (NAICS 562).

Section
363C.500

Educational services (NAICS 61).

Section
363C.510

Health care and social assistance (NAICS 62).

Section
363C.520

Arts, entertainment and recreation (NAICS 71).

Section
363C.530

Accommodation (NAICS 721).

Section
363C.540

Food services and drinking places (NAICS 722).

Section
363C.550

Other services (NAICS 81).

Section
363C.560

Unclassified business entities.

Section
363C.600

Certification of excess amount collected; credit and refund.

Section
363C.610

Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.

Section
363C.620

Interest on overpayments; disallowance of interest.

Section
363C.630

Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

Section
363C.640

Action for refund: Period for commencement; venue; waiver.

Section
363C.650

Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

Section
363C.660

Allowance of interest in judgment for amount illegally collected.

Section
363C.670

Standing to recover.

Section
363C.680

Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

Section
363C.690

Cancellation of illegal determination.

Section
363C.700

Remedies of State are cumulative.