Nevada § 363C.540 Food services and drinking places (NAICS 722)

Nevada Statutes

§ 363C.540 — Food services and drinking places (NAICS 722)

Nevada § 363C.540

Title 32REVENUE AND TAXATION

Ch. 363CCommerce

CALCULATION OF TAX

This text of Nevada § 363C.540 (Food services and drinking places (NAICS 722)) 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.540 (2026).

Text

1.The food services and drinking places business category (NAICS 722) includes all business entities primarily engaged in preparing meals, snacks and beverages to customer order for immediate on-premises and off-premises consumption.

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 0.194 percent.

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1. The food services and drinking places business category (NAICS 722) includes all business entities primarily engaged in preparing meals, snacks and beverages to customer order for immediate on-premises and off-premises consumption.
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 0.194 percent.