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Current as of January 01, 2021 | Updated by FindLaw Staff
1. The management of companies and enterprises business category (NAICS 55) includes all business entities primarily engaged in:
(a) Holding the securities of, or other equity interests in, companies and enterprises for the purpose of owning a controlling interest or influencing management decisions; or
(b) Administering, overseeing and managing establishments of the company or enterprise and that normally undertake the strategic or organizational planning and decision-making role of the company or enterprise.
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 0.137 percent.
Cite this article: FindLaw.com - Nevada Revised Statutes Title 32. Revenue and Taxation § 363C.470. Management of companies and enterprises (NAICS 55) - last updated January 01, 2021 | https://codes.findlaw.com/nv/title-32-revenue-and-taxation/nv-rev-st-363c-470/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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