The Nevada Commerce Tax rates are based on the North American Industry Classification System.  Nevada businesses already have a NAICS # from registering with the Nevada Secretary of State to receive a business license.  The company reports what business category they fall under on their fist commerce tax filing.  After the first filing the business cannot change their filing status without the department’s approval.

“Section 20(3) For the purposes of determining the amount of the commerce tax due pursuant to this chapter, the initial report filed by a business entity with the Department pursuant to subsection 2 must designate the business category in which the business entity is primarily engaged. A business entity may not change the – 13 – – business category designated for that business entity unless the person applies to the Department to change such designation and the Department determines that the business is no longer primarily engaged in the designated business category.” SenateBill483

“Most taxpayers will already have a NAICS code that has been used to register with the Secretary of State, the Employment Security Division and/or the Modified Business tax among others. If you are unsure whether the category you have previously used is the category of your business or you do not know your NAICS code, you may find the following link to the NAICS search tool useful. http://www.naics.com/search/” Commerce_Tax_Questions_Answers

The following is the table for the tax rates: Click for PDF  Nevada Commerce Tax Rates

Nevada Commerce Tax Rates