Nevada Statutes
§ 363C.460 — Professional, scientific and technical services (NAICS 54)
Nevada § 363C.460
This text of Nevada § 363C.460 (Professional, scientific and technical services (NAICS 54)) 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.460 (2026).
Text
1.The professional, scientific and technical services business category (NAICS 54) includes all business entities primarily engaged in performing professional, scientific and technical activities for others.
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 0.181 percent.
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Legislative History
(Added to NRS by 2015, 2893 )
Nearby Sections
15
§ 363C.010
Definitions§ 363C.015
“Business” defined§ 363C.020
“Business entity” defined§ 363C.025
“Commerce tax” defined§ 363C.030
“Credit sales” defined§ 363C.035
“Engaging in a business” defined§ 363C.040
“Governmental entity” defined§ 363C.045
“Gross revenue” defined§ 363C.050
“Loan” defined§ 363C.055
“Nevada gross revenue” defined§ 363C.065
“Pass-through entity” defined§ 363C.070
“Pass-through revenue” defined§ 363C.075
“Securities” defined§ 363C.080
“Taxable year” definedCite This Page — Counsel Stack
Bluebook (online)
Nevada § 363C.460, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/363C.460.