Nevada Revised Statutes
Chapter 363A - Business Tax: Financial Institutions and Mining
NRS 363A.030 - "Employer" defined.

1. Except as otherwise provided in this section, "employer" means any:
(a) Financial institution who is required to pay a contribution pursuant to NRS 612.535 for any calendar quarter with respect to any business activity of the financial institution.
(b) Person who is subject to the tax on the net proceeds of minerals imposed pursuant to the provisions of NRS 362.100 to 362.240, inclusive, whether or not the person is required to pay that tax in a particular calendar year, and who is required to pay a contribution pursuant to NRS 612.535 for any calendar quarter with respect to any business activity of the person.
2. The term does not include an Indian tribe, a nonprofit organization or a political subdivision.
3. For the purposes of this section:
(a) "Indian tribe" includes any entity described in subsection 10 of NRS 612.055.
(b) "Nonprofit organization" means a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c).
(c) "Political subdivision" means any entity described in subsection 9 of NRS 612.055.
(Added to NRS by 2003, 20th Special Session, 133; A 2005, 22nd Special Session, 134; 2015, 2900)

Structure Nevada Revised Statutes