Nevada Revised Statutes Title 32. Revenue and Taxation § 363A.030. “Employer”  defined

(a) Financial institution who is required to pay a contribution pursuant to NRS 612.535 for any calendar quarter with respect to any business activity of the financial institution.

(b) Person who is subject to the tax on the net proceeds of minerals imposed pursuant to the provisions of NRS 362.100 to 362.240, inclusive, whether or not the person is required to pay that tax in a particular calendar year, and who is required to pay a contribution pursuant to NRS 612.535 for any calendar quarter with respect to any business activity of the person.

(a) “Indian tribe” includes any entity described in subsection 10 of NRS 612.055.

(b) “Nonprofit organization” means a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c).

(c) “Political subdivision” means any entity described in subsection 9 of NRS 612.055.