Revises provisions governing the commerce tax. (BDR 32-192)

EXEMPT
(Reprinted with amendments adopted on April 21, 2025)
FIRST REPRINT A.B. 276

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ASSEMBLY BILL NO. 276–ASSEMBLYMEMBERS
O’NEILL AND DICKMAN

FEBRUARY 24, 2025
____________

Referred to Committee on Revenue

SUMMARY—Revises provisions governing the commerce tax.
(BDR 32-192)

FISCAL NOTE: Effect on Local Government: No.
Effect on the State: Yes.

~

EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

AN ACT relating to taxation; increasing and providing for the
adjustment of the gross revenue threshold above which
the gross revenue of a business entity is subject to the
commerce tax; prohibiting the payment of interest on an
overpayment of commerce tax resulting from the use of a
gross revenue threshold other than the adjusted threshold
calculated and published by the Department of Taxation ;
and providing other matters properly relating thereto.
Legislative Counsel’s Digest:
Existing law imposes an annual commerce tax on each business entity whose 1
Nevada gross revenue in a fiscal year exceeds $4,000,000, with the rate of 2
commerce tax based on the industry in which the business entity is primarily 3
engaged. Existing law imposes the tax only on the portion of the Nevada gros s 4
revenue of a business entity that is in excess of $4,000,000. (NRS 363C.200, 5
363C.300-363C.560) Sections 4 and 6 of this bill eliminate the $4,000,000 Nevada 6
gross revenue threshold and replace it with a revenue threshold that is calculated on 7
an annual basis. Section 4 provides the method for calculating the revenue 8
threshold for a taxable year. For the taxable year beginning on July 1, 2025, section 9
4 sets the revenue threshold at $4,000,000 plus an additional amount that is 10
determined by multiplying $4,000,000 by the average 12 -month percentage 11
increase in the Consumer Price Index for All Urban Consumers, West Regi on (All 12
Items) for the 3 calendar years immediately preceding July 1, 2025. For all 13
subsequent taxable years, section 4 provides that the revenue threshold is: (1) the 14
same as the previous taxable year, if the average 12 -month change in the Consumer 15
Price Index for All Urban Consumers, West Region (All Items) for the previous 3 16
calendar years is negative; or (2) increased from the previous taxable year by an 17
amount equal to the revenue threshold from the previous taxable year multiplied by 18
the average 12 -month percentage increase in Consumer Price Index for All Urban 19

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Consumers, West Region (All Items) for the previous 3 calendar years, if the 20
average 12-month percentage change for that period was positive. Under section 4, 21
the revenue threshold ca lculated fo r each taxable year must be rounded to the 22
nearest $100,000. Section 6 requires a business entity whose Nevada gross revenue 23
in a taxable year exceeds the revenue threshold calculated as described in section 4 24
to file a return for that taxable year and exc uses all business entities whose Nevada 25
gross revenue is equal to or less than the revenue threshold from the requirement to 26
file such a return for that taxable year. Sections 2, 3 and 5 of this bill define the 27
terms “consumer price inflation index” and “r evenue threshold” for the purposes of 28
the provisions governing the commerce tax. Sections 7-33 of this bill make 29
conforming changes to provisions governing the calculation of the commerce tax 30
owed by a business entity to reflect that any Nevada gross reven ue of a business 31
entity that is equal to or below the revenue threshold is excluded from the 32
calculation of the commerce tax. 33
Under existing law, a business entity that overpays the commerce tax is entitled 34
to a refund of the amount of the overpayment if, with certain exceptions, the 35
business entity claims the refund within a certain period. (NRS 363C.600) With 36
certain exceptions, existing law requires such a business entity to be paid interest 37
on any overpayment of any amount of the commerce tax at a rate specified in 38
existing law. However, the Department of Taxation is prohibited from paying 39
interest to a business entity if the Department determines that any overpayment has 40
been made intentionally or by reason of carelessness. (NRS 363C.620) Section 41
33.5 of this bill prohibit s the Department from paying interest on such an 42
overpayment of the commerce tax because a business entity uses a revenue 43
threshold to calculate the amount of commerce tax it owes other than the revenue 44
threshold calculated by the Department and published pursuant to section 4. 45

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1. Chapter 363C of NRS is hereby amended by adding 1
thereto the provisions set forth as sections 2, 3 and 4 of this act. 2
Sec. 2. “Consumer price inflation index” means the 3
Consumer Price Index for All Urban Consumers, West Region 4
(All Items), as published by the United States Department of Labor 5
or, if that index ceases to be published by the Unit ed States 6
Department of Labor, the published index selected by the 7
Department of Taxation pursuant to subsection 11 of 8
NRS 361.091. 9
Sec. 3. “Revenue threshold” means the amount described in 10
subsection 1 of section 4 of this act for a given taxable year. 11
Sec. 4. 1. The revenue threshold is: 12
(a) For the taxable year beginning on July 1, 2025, $4,000,000 13
plus the product of $4,000,000 multiplied by the average 12-month 14
percentage increase in the consumer price inflation index for the 3 15
calendar years immediately preceding the taxable year beginning 16
on July 1, 2025. The revenue threshold calculated pursuant to this 17
paragraph must be rounded to the nearest $100,000. 18
(b) For each subsequent taxable year: 19

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(1) If the average 12 -month percentage change in the 1
consumer price inflation index for the 3 calendar years 2
immediately preceding the taxable year for which the revenue 3
threshold is being calculated is positive, the re venue threshold for 4
the immediate preceding taxable year plus the product of the 5
revenue threshold for the immediately preceding taxable year 6
multiplied by the average percentage increase in the consumer 7
price inflation index for the 3 calendar years immed iately 8
preceding the taxable year for which the revenue threshold is 9
being calculated. A revenue threshold calculated pursuant to this 10
subparagraph must be rounded to the nearest $100,000. 11
(2) If the average 12 -month percentage change in the 12
consumer pri ce inflation index for the 3 calendar years 13
immediately preceding the taxable year for which the revenue 14
threshold is being calculated is negative, an amount equal to the 15
revenue threshold for the immediately preceding taxable year. A 16
revenue threshold cal culated pursuant to this subparagraph must 17
be rounded to the nearest $100,000. 18
2. Not later than 30 days after July 1, 2025, the Department 19
shall calculate and publish on its Internet website the revenue 20
threshold for the taxable year that began on July 1, 2025. Not later 21
than March 1 of each subsequent year, the Department shall 22
calculate and publish on its Internet website the revenue threshold 23
for the taxable year beginning the following July 1. 24
Sec. 5. NRS 363C.010 is hereby amended to read as follows: 25
363C.010 As used in this chapter, unless the context otherwise 26
requires, the words and terms defined in NRS 363C.015 to 27
363C.085, inclusive, and sections 2 and 3 of this act have the 28
meanings ascribed to them in those sections. 29
Sec. 6. NRS 363C.200 is hereby amended to read as follows: 30
363C.200 1. For the privilege of engaging in a business in 31
this State, a commerce tax is hereby imposed up on each business 32
entity whose Nevada gross revenue in a taxable year exceeds 33
[$4,000,000] the revenue threshold in an amount determined 34
pursuant to NRS 363C.300 to 363C.560, inclusive. The commerce 35
tax is due and payable as provided in this section. 36
2. Each business entity whose Nevada gross revenue in a 37
taxable year exceeds [$4,000,000] the revenue threshold shall, on 38
or before the 45th day immediately following the end of that taxable 39
year, file with the Department a return on a form prescribed by the 40
Department. The Department shall not require a business entity 41
whose Nevada gross revenue for a taxable year is [$4,000,000] 42
equal to or less than the revenue threshold to file a return for that 43
taxable year. The return required by this subsection must include 44
such information as is required by the Department. 45

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3. For the purposes of determining the amount of the 1
commerce tax due pursuant to this chapter, the initial re turn filed by 2
a business entity with the Department pursuant to subsection 2 must 3
designate the business category in which the business entity is 4
primarily engaged. A business entity may not change the business 5
category designated for that business entity unless the person applies 6
to the Department to change such designation and the Department 7
determines that the business is no longer primarily engaged in the 8
designated business category. 9
4. A business entity shall remit with the return the amount of 10
commerce tax due pursuant to subsection 1. Upon written 11
application made before the date on which payment of the 12
commerce tax due pursuant to this chapter must be made, the 13
Department may for good cause extend by not more than 30 days 14
the time within which a b usiness entity is required to pay the 15
commerce tax. If the commerce tax is paid during the period of 16
extension, no penalty or late charge may be imposed for failure to 17
pay the commerce tax at the time required, but the business entity 18
shall pay interest at the rate of 0.75 percent per month from the date 19
on which the amount would have been due without the extension 20
until the date of payment, unless otherwise provided in NRS 21
360.232 or 360.320. 22
Sec. 7. NRS 363C.300 is hereby amended to read as follows: 23
363C.300 Except as otherwise provided in this section, the 24
commerce tax required to be paid by a business entity engaging in a 25
business in this State is equal to the amount obtained by subtracting 26
[$4,000,000] the revenue threshold from the Nevada gross revenue 27
of the business entity for the taxable year and multiplying that 28
amount by the rate set forth in NRS 363C.310 to 363C.550, 29
inclusive, for the business category in which the business entity is 30
primarily engaged. If the bu siness entity cannot be categorized in a 31
business category set forth in NRS 363C.310 to 363C.550, 32
inclusive, the commerce tax required to be paid by that business 33
entity is equal to the amount obtained by subtracting [$4,000,000] 34
the revenue threshold from the Nevada gross revenue of the 35
business entity for the taxable year and multiplying that amount by 36
the rate set forth in NRS 363C.560. 37
Sec. 8. NRS 363C.310 is hereby amended to read as follows: 38
363C.310 1. The agriculture, forestry, fishing and hunting 39
business category (NAICS 11) includes all business entities 40
primarily engaged in agricultural production or agricultural support 41
activities, or both, including, without limitation, growing crops, 42
raising animals, harvesting timber and harvesting fish and other 43
animals from a farm, ranch or their natural habitats. 44

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2. Examples of business entities in this category include, 1
without limitation, farms, ranches, dairies, greenhouses, nurseries, 2
orchards and hatcheries. 3
3. This category does not include business entities primarily 4
engaged in agricultural research or administering programs for 5
regulating and conserving land, minerals, wildlife or forest use. 6
4. The amount of the commerce tax for a business entity 7
included in this category is the amount obtained by subtracting 8
[$4,000,000] the revenue threshold from the Nevada gross revenue 9
of the business entity for the taxable year and multiplying that 10
amount by 0.063 percent. 11
Sec. 9. NRS 363C.320 is hereby amended to read as follows: 12
363C.320 1. The mining, quarrying and oil and gas 13
extraction business category (NAICS 21) includes all business 14
entities primarily engaged in mining operations and mining support 15
activities, including, without limitation, extracting: 16
(a) Naturally occurring mineral solids, such as coal and ores; 17
(b) Liquid minerals, such as crude petroleum; and 18
(c) Gases, such as natural gas. 19
2. Examples of business entities in this category include, 20
without limitation: 21
(a) Business entities operating mines, quarries or oil and gas 22
wells on their own account or for others on a contract or fee basis. 23
(b) Mining support activities, including business entities that 24
perform exploration or other mining services, or both, on a contract 25
or fee basis, except geophysical surveying, mine site preparation and 26
the construction of oil and gas pipelines. 27
3. As used in subsections 1 and 2, the term “mining” includes 28
quarrying, well operations and beneficiating, including, wi thout 29
limitation, crushing, screening, washing, flotation and other 30
preparation customarily performed at a mine site or as a part of 31
mining activity. 32
4. The amount of the commerce tax for a business entity 33
included in this category is the amount obtained by subtracting 34
[$4,000,000] the revenue threshold from the Nevada gross revenue 35
of the business entity for the taxable year and multiplying that 36
amount by 0.051 percent. 37
Sec. 10. NRS 363C.330 is hereby amended to read as follows: 38
363C.330 1. The utilities and telecommunications business 39
category (NAICS 22 and 517, respectively) includes: 40
(a) All business entities primarily engaged in providing utility 41
services, including, without limitation, electric power, natural gas , 42
steam supply, water supply and sewage removal; and 43
(b) All business entities primarily engaged in providing 44
telecommunications and the services related to that activity, 45

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including, without limitation, telephony, cable and satellite 1
distribution services , Internet access and telecommunications 2
reselling services. 3
2. This category does not include business entities primarily 4
engaged in waste management and remediation services that are 5
described in NRS 363C.490. 6
3. The amount of the commerce tax for a business entity 7
included in this category is the amount obtained by subtracting 8
[$4,000,000] the revenue threshold from the Nevada gross revenue 9
of the business entity for the taxable year and multiplying that 10
amount by 0.136 percent. 11
Sec. 11. NRS 363C.340 is hereby amended to read as follows: 12
363C.340 1. The construction business category (NAICS 23) 13
includes all business entities primarily engaged in the construction 14
of buildings or engineering projects, such as highways and utility 15
systems. Business entities engaged in the preparation of sites for 16
new construction and business entities primarily engaged in 17
subdividing land for sale as building sites also are included in this 18
category. 19
2. Examples of business entities i n this category include, 20
without limitation, general contractors, design-builders, construction 21
managers, turnkey contractors, joint -venture contractors, specialty 22
trade contractors, for -sale builders, speculative builders and 23
merchant builders. 24
3. The a mount of the commerce tax for a business entity 25
included in this category is the amount obtained by subtracting 26
[$4,000,000] the revenue threshold from the Nevada gross revenue 27
of the business entity for the taxable year and multiplying that 28
amount by 0.083 percent. 29
Sec. 12. NRS 363C.350 is hereby amended to read as follows: 30
363C.350 1. The manufacturing business category (NAICS 31
31, 32 and 33) includes all business entities primarily engaged in the 32
mechanical, physical or chemical transformation of materials, 33
substances or components into new products. 34
2. Examples of business entities in this category include, 35
without limitation, milk bottling and pasteurizing, water bottling and 36
processing, fresh fish packaging, apparel jobbing, contracting on 37
materials owned by others, printing and related activities, ready -38
mixed concrete production, leather converting, grinding of lenses to 39
prescription, wood preserving, electroplating, plating, metal heat, 40
treating and polishing for t he trade, lapidary work for the trade, 41
fabricating signs and advertising displays, rebuilding or 42
remanufacturing machinery, ship repair and renovation, machine 43
shops and tire retreading. 44

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3. The amount of the commerce tax for a business entity 1
included in this category is the amount obtained by subtracting 2
[$4,000,000] the revenue threshold from the Nevada gross revenue 3
of the business entity for the taxable year and multiplying that 4
amount by 0.091 percent. 5
Sec. 13. NRS 363C.360 is hereby amended to read as follows: 6
363C.360 1. The wholesale trade business category (NAICS 7
42) includes all business entities primarily engaged in wholesaling 8
merchandise, generally without transformation, and rendering 9
services incidental to the sale of merchandise. 10
2. The amount of the commerce tax for a business entity 11
included in this category is the amount obtained by subtracting 12
[$4,000,000] the revenue threshold from the Nevada gross revenue 13
of the business entity for the taxable year and multiplying that 14
amount by 0.101 percent. 15
Sec. 14. NRS 363C.370 is hereby amended to read as follows: 16
363C.370 1. The retail trade business category (NAICS 44 17
and 45) includes all businesses primarily engaged in ret ailing 18
merchandise, generally without transformation, and rendering 19
services incidental to the sale of merchandise. 20
2. The amount of the commerce tax for a business entity 21
included in this category is the amount obtained by subtracting 22
[$4,000,000] the revenue threshold from the Nevada gross revenue 23
of the business entity for the taxable year and multiplying that 24
amount by 0.111 percent. 25
Sec. 15. NRS 363C.380 is hereby amended to read as follows: 26
363C.380 1. The air tra nsportation business category 27
(NAICS 481) includes all business entities primarily engaged in 28
providing air transportation of passengers or cargo, or both, using 29
aircraft, such as an airplane and helicopter. 30
2. The amount of the commerce tax for a busine ss entity 31
included in this category is the amount obtained by subtracting 32
[$4,000,000] the revenue threshold from the Nevada gross revenue 33
of the business entity for the taxable year and multiplying that 34
amount by 0.058 percent. 35
Sec. 16. NRS 363C.390 is hereby amended to read as follows: 36
363C.390 1. The rail transportation business category 37
(NAICS 482) includes all business entities primarily engaged in 38
providing rail transportation of passengers or c argo, or both, using 39
railroad rolling stock. 40
2. The amount of the commerce tax for a business entity 41
included in this category is the amount obtained by subtracting 42
[$4,000,000] the revenue threshold from the Nevada gross revenue 43
of the business entity for the taxable year and multiplying that 44
amount by 0.331 percent. 45

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Sec. 17. NRS 363C.400 is hereby amended to read as follows: 1
363C.400 1. The other transportation business category 2
(NAICS 483, 485, 486, 487, 488, 491 and 492) includes all business 3
entities primarily engaged in: 4
(a) Water transportation, including, without limitation, the 5
transportation of passengers and cargo using watercraft; 6
(b) Transit and ground passenger transportation, including, 7
without limitati on, charter buses, school buses, interurban bus 8
transportation, taxis and limousine services, street railroads, 9
commuter rail and rapid transit; 10
(c) Pipeline transportation, including, without limitation, using 11
transmission pipelines to transport products , such as crude oil, 12
natural gas, refined petroleum products and slurry; 13
(d) Scenic and sightseeing transportation, including, without 14
limitation, on land or the water, or in the air; 15
(e) Support activities for transportation, including, without 16
limitation, air traffic control services, marine cargo handling, motor 17
vehicle towing, railroad switching and terminals, and ship repair and 18
maintenance not done in a shipyard, such as floating drydock 19
services in a harbor; 20
(f) Postal services, including, without limitation, the activities of 21
the United States Postal Service and its subcontractors operating 22
under a universal service obligation to provide mail services, deliver 23
letters and small parcels, and rural post offices on contract to the 24
United States Postal Service; and 25
(g) Courier and messenger services, including, without 26
limitation, the provision of intercity, local or international delivery 27
of parcels and documents without operating under a universal 28
service obligation. 29
2. The amount of the commerce tax for a business entity 30
included in this category is the amount obtained by subtracting 31
[$4,000,000] the revenue threshold from the Nevada gross revenue 32
of the business entity for the taxable year and multiplying that 33
amount by 0.129 percent. 34
Sec. 18. NRS 363C.410 is hereby amended to read as follows: 35
363C.410 1. The truck transportation business category 36
(NAICS 484) includes all business entities primarily engaged in 37
providing over -the-road transportation of c argo using motor 38
vehicles, such as a truck and tractor trailer. 39
2. The amount of the commerce tax for a business entity 40
included in this category is the amount obtained by subtracting 41
[$4,000,000] the revenue threshold from the Nevada gross revenue 42
of th e business entity for the taxable year and multiplying that 43
amount by 0.202 percent. 44

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Sec. 19. NRS 363C.420 is hereby amended to read as follows: 1
363C.420 1. The warehousing and storage business category 2
(NAICS 493) includes all business entities primarily engaged in 3
operating warehousing and storage facilities for general 4
merchandise, refrigerated goods and other warehouse products. 5
2. The amount of the commerce tax for a business entity 6
included in this category i s the amount obtained by subtracting 7
[$4,000,000] the revenue threshold from the Nevada gross revenue 8
of the business entity for the taxable year and multiplying that 9
amount by 0.128 percent. 10
Sec. 20. NRS 363C.430 is hereby amended to read as follows: 11
363C.430 1. The publishing, software and data processing 12
business category (NAICS 511, 512, 515 and 518) includes all 13
business entities primarily engaged in: 14
(a) Publishing, except on the Internet, including, without 15
limitation, the publishing of newspapers, magazines, other 16
periodicals and books, as well as directory and mailing list and 17
software publishing; 18
(b) Motion picture and sound recording, including, without 19
limitation, the production and distribution of motion pic tures and 20
sound recordings; 21
(c) Broadcasting, except on the Internet, including, without 22
limitation, creating content or acquiring the right to distribute 23
content and subsequently broadcast the content; and 24
(d) Data processing, hosting and related servic es, including, 25
without limitation, the provision of infrastructure for hosting and 26
data processing services. 27
2. The amount of the commerce tax for a business entity 28
included in this category is the amount obtained by subtracting 29
[$4,000,000] the revenue threshold from the Nevada gross revenue 30
of the business entity for the taxable year and multiplying that 31
amount by 0.253 percent. 32
Sec. 21. NRS 363C.440 is hereby amended to read as follows: 33
363C.440 1. The finance and insurance business category 34
(NAICS 52) includes all business entities primarily engaged in 35
financial transactions or in facilitating financial transactions. 36
2. The amount of the commerce tax for a business entity 37
included in this category is the amount o btained by subtracting 38
[$4,000,000] the revenue threshold from the Nevada gross revenue 39
of the business entity for the taxable year and multiplying that 40
amount by 0.111 percent. 41
Sec. 22. NRS 363C.450 is hereby amended to read as follows: 42
363C.450 1. The real estate and rental and leasing business 43
category (NAICS 53) includes all business entities primarily 44
engaged in renting, leasing or otherwise allowing the use of tangible 45

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or intangible assets, providing related services, managing real estate 1
for others, selling, renting or buying real estate for others, and 2
appraising real estate. 3
2. The amount of the commerce tax for a business entity 4
included in this category is the amount obtained by subtracting 5
[$4,000,000] the revenue threshold from the Nevada gross revenue 6
of the business entity for the taxable year and multiplying that 7
amount by 0.25 percent. 8
Sec. 23. NRS 363C.460 is hereby amended to read as follows: 9
363C.460 1. The professional, scientific and technical 10
services business category (NAICS 54) includes all business entities 11
primarily engaged in performing professional, scientific and 12
technical activities for others. 13
2. The amount of the commerce tax for a business ent ity 14
included in this category is the amount obtained by subtracting 15
[$4,000,000] the revenue threshold from the Nevada gross revenue 16
of the business entity for the taxable year and multiplying that 17
amount by 0.181 percent. 18
Sec. 24. NRS 363C.470 is hereby amended to read as follows: 19
363C.470 1. The management of companies and enterprises 20
business category (NAICS 55) includes all business entities 21
primarily engaged in: 22
(a) Holding the securities of, or other equity interes ts in, 23
companies and enterprises for the purpose of owning a controlling 24
interest or influencing management decisions; or 25
(b) Administering, overseeing and managing establishments of 26
the company or enterprise and that normally undertake the strategic 27
or organizational planning and decision-making role of the company 28
or enterprise. 29
2. The amount of the commerce tax for a business entity 30
included in this category is the amount obtained by subtracting 31
[$4,000,000] the revenue threshold from the Nevada gross revenue 32
of the business entity for the taxable year and multiplying that 33
amount by 0.137 percent. 34
Sec. 25. NRS 363C.480 is hereby amended to read as follows: 35
363C.480 1. The administrative and support services 36
business category (NAICS 561) includes all business entities 37
primarily engaged in activities that support the day -to-day 38
operations of other organizations. 39
2. The amount of the commerce tax for a business entity 40
included in this category is the amount obtained by subtracting 41
[$4,000,000] the revenue threshold from the Nevada gross revenue 42
of the business entity for the taxable year and multiplying that 43
amount by 0.154 percent. 44

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Sec. 26. NRS 363C.490 is hereby amended to read as follows: 1
363C.490 1. The waste management and remediation 2
services business category (NAICS 562) includes all business 3
entities primarily engaged in the collection, treatment and disposal 4
of waste materials. 5
2. The amount of the commerce tax for a busines s entity 6
included in this category is the amount obtained by subtracting 7
[$4,000,000] the revenue threshold from the Nevada gross revenue 8
of the business entity for the taxable year and multiplying that 9
amount by 0.261 percent. 10
Sec. 27. NRS 363C.500 is hereby amended to read as follows: 11
363C.500 1. The educational services business category 12
(NAICS 61) includes all businesses primarily engaged in providing 13
instruction and training in a wide variety of subjects. 14
2. The amount of the commerce tax for a business entity 15
included in this category is the amount obtained by subtracting 16
[$4,000,000] the revenue threshold from the Nevada gross revenue 17
of the business entity for the taxable year and multiplying that 18
amount by 0.281 percent. 19
Sec. 28. NRS 363C.510 is hereby amended to read as follows: 20
363C.510 1. The health care and social assistance business 21
category (NAICS 62) includes all business entities primarily 22
engaged in providing hea lth care and social assistance for natural 23
persons. 24
2. The amount of the commerce tax for a business entity 25
included in this category is the amount obtained by subtracting 26
[$4,000,000] the revenue threshold from the Nevada gross revenue 27
of the business e ntity for the taxable year and multiplying that 28
amount by 0.190 percent. 29
Sec. 29. NRS 363C.520 is hereby amended to read as follows: 30
363C.520 1. The arts, entertainment and recreation business 31
category (NAICS 71) include s all business entities primarily 32
engaged in operating facilities or providing services to meet varied 33
cultural, entertainment and recreational interests of their patrons. 34
2. The amount of the commerce tax for a business entity 35
included in this category is the amount obtained by subtracting 36
[$4,000,000] the revenue threshold from the Nevada gross revenue 37
of the business entity for the taxable year and multiplying that 38
amount by 0.24 percent. 39
Sec. 30. NRS 363C.530 is hereby amended to read as follows: 40
363C.530 1. The accommodation business category (NAICS 41
721) includes all business entities primarily engaged in providing 42
lodging or short-term accommodations for travelers, vacationers and 43
others. 44

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2. The amount of the com merce tax for a business entity 1
included in this category is the amount obtained by subtracting 2
[$4,000,000] the revenue threshold from the Nevada gross revenue 3
of the business entity for the taxable year and multiplying that 4
amount by 0.2 percent. 5
Sec. 31. NRS 363C.540 is hereby amended to read as follows: 6
363C.540 1. The food services and drinking places business 7
category (NAICS 722) includes all business entities primarily 8
engaged in preparing meals, snacks and beverages to customer order 9
for immediate on-premises and off-premises consumption. 10
2. The amount of the commerce tax for a business entity 11
included in this category is the amount obtained by subtracting 12
[$4,000,000] the revenue threshold from the Nevada gross revenue 13
of the business entity for the taxable year and multiplying that 14
amount by 0.194 percent. 15
Sec. 32. NRS 363C.550 is hereby amended to read as follows: 16
363C.550 1. The other services business category (NAICS 17
81) includes all business entities primarily engaged in providing 18
services not included in any of the business categories described in 19
NRS 363C.310 to 363C.540, inclusive. Business entities in this 20
category are primarily engaged in activities such as repairing 21
equipment and machinery, promoting or administering religious 22
activities, grantmaking, advocacy, and providing dry cleaning and 23
laundry services, personal care services, death care services, pet care 24
services, photofinishing services, temporary parking se rvices and 25
dating services. 26
2. The amount of the commerce tax for a business entity 27
included in this category is the amount obtained by subtracting 28
[$4,000,000] the revenue threshold from the Nevada gross revenue 29
of the business entity for the taxable ye ar and multiplying that 30
amount by 0.142 percent. 31
Sec. 33. NRS 363C.560 is hereby amended to read as follows: 32
363C.560 1. The unclassified business category includes any 33
business entity not included in any of the business categories 34
established by NRS 363C.310 to 363C.550, inclusive. 35
2. The amount of the commerce tax for a business entity 36
included in this category is the amount obtained by subtracting 37
[$4,000,000] the revenue threshold from the Nevada gross revenue 38
of th e business entity for the taxable year and multiplying that 39
amount by 0.128 percent. 40
Sec. 33.5. NRS 363C.620 is hereby amended to read as 41
follows: 42
363C.620 1. Except as otherwise provided in this section and 43
NRS 360.320 or any other specific statute, interest must be paid 44
upon any overpayment of any amount of the commerce tax at the 45

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rate set forth in, and in accordance with the provisions of, 1
NRS 360.2937. 2
2. If the Department determines that any overpayment has been 3
made intentionally , [or] by reason of carelessness [,] or by 4
application of a revenue threshold other than the revenue 5
threshold calculated and published by the Department pursuant to 6
section 4 of this act, the Department shall not allow any interest on 7
the overpayment. 8
Sec. 34. This act becomes effective on July 1, 2025. 9

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