1. The mining, quarrying and oil and gas extraction business category (NAICS 21) includes all business entities primarily engaged in mining operations and mining support activities, including, without limitation, extracting:
(a) Naturally occurring mineral solids, such as coal and ores;
(b) Liquid minerals, such as crude petroleum; and
(c) Gases, such as natural gas.
2. Examples of business entities in this category include, without limitation:
(a) Business entities operating mines, quarries or oil and gas wells on their own account or for others on a contract or fee basis.
(b) Mining support activities, including business entities that perform exploration or other mining services, or both, on a contract or fee basis, except geophysical surveying, mine site preparation and the construction of oil and gas pipelines.
3. As used in subsections 1 and 2, the term "mining" includes quarrying, well operations and beneficiating, including, without limitation, crushing, screening, washing, flotation and other preparation customarily performed at a mine site or as a part of mining activity.
4. 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 0.051 percent.
(Added to NRS by 2015, 2889)