COMMERCE TAX // NRS 363C | UP TO 0.331% GROSS

DIRECT STATUTORY SUMMARY: A destructive penalty on business creation. Levied against gross revenue—regardless of whether a business turns a profit. The state forces enterprises to pay tribute even when they operate at a loss.

ARCHITECTS & COLLECTORS OF PLUNDER

TIMELINE & APPROVAL

WHEN ENACTED: 2015 Legislative Session (SB 483)

ENTITIES APPROVING / BENEFITING:

Nevada State Education Association
AFL-CIO
Retail Association of Nevada (neutral/supported compromise)

ENTITIES PAYING / OPPOSING:

Nevada Policy Research Institute
Keystone Corporation
Retailers (initial version)

OFFICIAL SOURCES & COVERAGE

PHASE 1 REVENUE AUDIT LEDGER RECORD (NV-S-0170)

Official Classification: State tax department categories — Commerce Tax
Collecting Agency: Nevada Department of Taxation (state_or_state_board)
Revenue Flow Classification: tax_category_index_not_separate_receipt
Verification Status (2026-10-25): official_tax_category_agency_index — Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review

View Statutory Authority Detail (NV-S-0170) → · Official Source (https://tax.nv.gov/Tax%20Types/) →

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