Nev. Rev. Stat. » NRS: CHAPTER 363B - BUSINESS TAX
Nevada Revised Statutes

Nev. Rev. Stat. § 363B.110 (2026)

Imposition, amount and payment of tax; filing of return; credits

✓ current as of July 2026
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NRS 363B.110  Imposition, amount and payment of tax; filing of return; credits.

      1.  Except as otherwise provided in NRS 360.203, there is hereby imposed an excise tax on each employer at the rate of 1.475 percent of the amount by which the sum of all the wages, as defined in NRS 612.190, paid by the employer during a calendar quarter with respect to employment in connection with the business activities of the employer exceeds $50,000.

      2.  The tax imposed by this section:

      (a) Does not apply to any person or other entity or any wages this State is prohibited from taxing under the Constitution, laws or treaties of the United States or the Nevada Constitution.

      (b) Must not be deducted, in whole or in part, from any wages of persons in the employment of the employer.

      3.  Each employer shall, on or before the last day of the month immediately following each calendar quarter for which the employer is required to pay a contribution pursuant to NRS 612.535:

      (a) File with the Department a return on a form prescribed by the Department; and

      (b) Remit to the Department any tax due pursuant to this chapter for that calendar quarter.

      4.  In determining the amount of the tax due pursuant to this section, an employer is entitled to subtract from the amount calculated pursuant to subsection 1 a credit in an amount equal to 50 percent of the amount of the commerce tax paid by the employer pursuant to chapter 363C of NRS for the preceding taxable year. The credit may only be used for any of the 4 calendar quarters immediately following the end of the taxable year for which the commerce tax was paid. The amount of credit used for a calendar quarter may not exceed the amount calculated pursuant to subsection 1 for that calendar quarter. Any unused credit may not be carried forward beyond the fourth calendar quarter immediately following the end of the taxable year for which the commerce tax was paid, and a taxpayer is not entitled to a refund of any unused credit.

      5.  An employer who makes a donation of money to a scholarship organization during the calendar quarter for which a return is filed pursuant to this section is entitled, in accordance with NRS 363B.119, to a credit equal to the amount authorized pursuant to NRS 363B.119 against any tax otherwise due pursuant to this section. As used in this subsection, “scholarship organization” has the meaning ascribed to it in NRS 388D.260.

      (Added to NRS by 2003, 20th Special Session, 142; A 2003, 20th Special Session, 230; 2005, 2081; 2005, 22nd Special Session, 139; 2007, 1712; 2009, 2190; 2011, 2891; 2013, 3425, 3427, 3428; 2015, 89, 2901; 2019, 3275)

     

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2009–2021 · leading case: Morency Vs. State, Dep't of Educ., 2021 NV 63 (Nev. 2021).
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Morency Vs. State, Dep't of Educ., 2021 NV 63 (Nev. 2021). · cites it 12× “130; NRS 363B.110. SUPREME COURT OF NEVADA 3 tO1 1947A Glibia to NECSP scholarship organizations.”
In Re Fedex Ground Package Sys., Inc., Emp. Practices Litig., 662 F. Supp. 2d 1069 (N.D. Ind. 2009). “250, Nevada tax liability statutes, Nev.Rev.Stat. § 363B.110(2), and employee benefits statutes, Nev.”
In Re Fedex Ground Package Sys., Inc., Emp. Practices Litig., 758 F. Supp. 2d 638 (N.D. Ind. 2010). “357, violations of Nevada’s Tax Liability Statutes, Nev.Rev.Stat. § 363B.110(2), multiple violations of Nevada Revised Statutes Chapter 608, failure to fulfill statutory duties concerning unemployment insurance and worker’s compensation, Nev.”
— Nev. Rev. Stat. § 363B.110(2) — 2 cases
In Re Fedex Ground Package Sys., Inc., Emp. Practices Litig., 662 F. Supp. 2d 1069 (N.D. Ind. 2009). “250, Nevada tax liability statutes, Nev.Rev.Stat. § 363B.110(2), and employee benefits statutes, Nev.”
In Re Fedex Ground Package Sys., Inc., Emp. Practices Litig., 758 F. Supp. 2d 638 (N.D. Ind. 2010). “357, violations of Nevada’s Tax Liability Statutes, Nev.Rev.Stat. § 363B.110(2), multiple violations of Nevada Revised Statutes Chapter 608, failure to fulfill statutory duties concerning unemployment insurance and worker’s compensation, Nev.”
— Nev. Rev. Stat. § 363B.110(4) — 1 case
Morency Vs. State, Dep't of Educ., 2021 NV 63 (Nev. 2021). “130; NRS 363B.110. SUPREME COURT OF NEVADA 3 tO1 1947A Glibia to NECSP scholarship organizations.”
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