Nevada Revised Statutes Title 32. Revenue and Taxation § 360.930. “Project” defined

1. Located within the geographic boundaries of a single project site in this State; and

2. Engaged in a common business purpose or industry. A business or group of businesses must be deemed to be engaged in a common business purpose or industry if the business or group of businesses are in a supply chain related to the common business purpose or industry or provide components or services related to the common business purpose or industry.