Nevada § 363C.330 Utilities and telecommunications (NAICS 22 and 517)

Nevada Statutes

§ 363C.330 — Utilities and telecommunications (NAICS 22 and 517)

Nevada § 363C.330

Title 32REVENUE AND TAXATION

Ch. 363CCommerce

CALCULATION OF TAX

This text of Nevada § 363C.330 (Utilities and telecommunications (NAICS 22 and 517)) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 363C.330 (2026).

Text

1. The utilities and telecommunications business category (NAICS 22 and 517, respectively) includes:

(a)All business entities primarily engaged in providing utility services, including, without limitation, electric power, natural gas, steam supply, water supply and sewage removal; and

(b)All business entities primarily engaged in providing telecommunications and the services related to that activity, including, without limitation, telephony, cable and satellite distribution services, Internet access and telecommunications reselling services. 2. This category does not include business entities primarily engaged in waste management and remediation services that are described in NRS 363C.490 . 3. The amount of the commerce tax for a business entity included in this category is the amount ob

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1. The utilities and telecommunications business category (NAICS 22 and 517, respectively) includes:
(a) All business entities primarily engaged in providing utility services, including, without limitation, electric power, natural gas, steam supply, water supply and sewage removal; and
(b) All business entities primarily engaged in providing telecommunications and the services related to that activity, including, without limitation, telephony, cable and satellite distribution services, Internet access and telecommunications reselling services.
2. This category does not include business entities primarily engaged in waste management and remediation services that are described in NRS 363C.490 .
3. 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 0.136 percent.