MODIFIED BUSINESS // NRS 363A / NRS 363B | 1.17% - 1.554%

DIRECT STATUTORY SUMMARY: A direct tax on job creation. Employers are punished financially for hiring Nevadans and paying wages. This extortion directly reduces take-home pay and disincentivizes economic expansion.

ARCHITECTS & COLLECTORS OF PLUNDER

LEGISLATIVE TAX AUTHORITIES

TIMELINE & APPROVAL

WHEN ENACTED: 2003 Legislative Session (SB 8, 20th Special Session)

ENTITIES APPROVING / BENEFITING:

State Teacher Unions
Public Sector Unions

ENTITIES PAYING / OPPOSING:

Nevada Chamber of Commerce
NFIB

OFFICIAL SOURCES & COVERAGE

PHASE 1 REVENUE AUDIT LEDGER RECORD (NV-S-0178)

Official Classification: State tax department categories — Modified Business Tax (MBT)
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-0178) → · Official Source (https://tax.nv.gov/Tax%20Types/) →

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