Nevada Revised Statutes
Chapter 363B - Business Tax
NRS 363B.030 - "Employer" defined.

1. Except as otherwise provided in this section, "employer" means any employer who is required to pay a contribution pursuant to NRS 612.535 for any calendar quarter with respect to any business activity of the employer.
2. The term does not include:
(a) A financial institution;
(b) Any 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;
(c) An Indian tribe;
(d) A nonprofit organization;
(e) A political subdivision; or
(f) Any person who does not supply a product or service, but who only consumes a service.
3. For the purposes of this section:
(a) "Financial institution" has the meaning ascribed to it in NRS 363A.050.
(b) "Indian tribe" includes any entity described in subsection 10 of NRS 612.055.
(c) "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).
(d) "Political subdivision" means any entity described in subsection 9 of NRS 612.055.
(Added to NRS by 2003, 20th Special Session, 141; A 2005, 2480; 2005, 22nd Special Session, 139; 2015, 2901)

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