1. The other services business category (NAICS 81) includes all business entities primarily engaged in providing services not included in any of the business categories described in NRS 363C.310 to 363C.540, inclusive. Business entities in this category are primarily engaged in activities such as repairing equipment and machinery, promoting or administering religious activities, grantmaking, advocacy, and providing dry cleaning and laundry services, personal care services, death care services, pet care services, photofinishing services, temporary parking services and dating services.
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 0.142 percent.
(Added to NRS by 2015, 2894)