Nevada Revised Statutes
Chapter 363D - Tax on Gross Revenue of Gold and Silver Mining Businesses
NRS 363D.070 - "Pass-through revenue" defined.

1. "Pass-through revenue" means:
(a) Revenue received by a business entity that is required by law or fiduciary duty to be distributed to another person or governmental entity;
(b) Taxes collected from a third party by a business entity and remitted by the business entity to a taxing authority;
(c) Reimbursement for advances made by a business entity on behalf of a customer or client, other than with respect to services rendered or with respect to purchases of goods by the business entity in carrying out the business in which it engages;
(d) Revenue received by a business entity that is mandated by contract or subcontract to be distributed to another person or entity if the revenue constitutes:
(1) Sales commissions that are paid to a person who is not an employee of the business entity, including, without limitation, a split-fee real estate commission;
(2) The tax basis of securities underwritten by the business entity, as determined for the purposes of federal income taxation; or
(3) Subcontracting payments under a contract or subcontract entered into by a business entity to provide services, labor or materials in connection with the actual or proposed design, construction, remodeling, remediation or repair of improvements on real property or the location of the boundaries of real property; or
(e) Revenue received by a business entity that is part of an affiliated group from another member of the affiliated group.
2. As used in this section:
(a) "Affiliated group" means a group of two or more business entities, including, without limitation, an entity described in subsection 2 of NRS 363D.020, each of which is controlled by one or more common owners or by one or more members of the group.
(b) "Controlled by" means the direct or indirect ownership, control or possession of 50 percent or more of a business entity.
(c) "Sales commission" means:
(1) Any form of compensation paid to a person for engaging in an act for which a license is required pursuant to chapter 645 of NRS; or
(2) Compensation paid to a sales representative by a principal in an amount that is based on the amount or level of orders for or sales on behalf of the principal and that the principal is required to report on Internal Revenue Service Form 1099-MISC, Miscellaneous Income.
(Added to NRS by 2021, 1271)