Nevada Revised Statutes

Nev. Rev. Stat. § 372.020 (2026)

“Business” defined

✓ current as of July 2026

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NRS 372.020 “Business” defined. “Business” includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit or advantage, either direct or indirect.

[13:397:1955]

Notes of Decisions

Cited in 2 cases, 2005–2005 · leading case: Dep't of Taxation v. Daimler-Chrysler Servs. North Am., LLC, 119 P.3d 135 (Nev. 2005).

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Dep't of Taxation v. Daimler-Chrysler Servs. North Am., LLC, 119 P.3d 135 (Nev. 2005). “015 makes clear that “the definitions given in NRS 372.020 to 372.095, inclusive, govern the construction of” the Sales and Use Tax Act.”

State, Dept. of Taxation v. Daimlerchrysler, 119 P.3d 135 (Nev. 2005). “015 makes clear that "the definitions given in NRS 372.020 to 372.095, inclusive, govern the construction of" the Sales and Use Tax Act.”

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