Nevada § 363C.420 Warehousing and storage (NAICS 493)

Nevada Statutes

§ 363C.420 — Warehousing and storage (NAICS 493)

Nevada § 363C.420

Title 32REVENUE AND TAXATION

Ch. 363CCommerce

CALCULATION OF TAX

This text of Nevada § 363C.420 (Warehousing and storage (NAICS 493)) 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.420 (2026).

Text

1.The warehousing and storage business category (NAICS 493) includes all business entities primarily engaged in operating warehousing and storage facilities for general merchandise, refrigerated goods and other warehouse products.

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 0.128 percent.

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1. The warehousing and storage business category (NAICS 493) includes all business entities primarily engaged in operating warehousing and storage facilities for general merchandise, refrigerated goods and other warehouse products.
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 0.128 percent.