Nevada Revised Statutes
Chapter 612 - Unemployment Compensation
NRS 612.055 - "Employer" defined.

"Employer" means:
1. Any employing unit which for any calendar quarter has paid or is liable to pay wages of $225 or more, and which employs during that period one or more persons in an employment subject to this chapter.
2. Any person or employing unit which acquired the organization, trade or business, or substantially all the assets thereof, of another which at the time of the acquisition was an employer subject to this chapter.
3. Any person or employing unit which acquired the organization, trade or business, or substantially all of the assets thereof, of another employing unit if the employment record of the person or employing unit subsequent to the acquisition, together with the employment record of the acquired unit, before the acquisition, both within the same calendar quarter, would be sufficient to constitute such an employing unit as an employer subject to this chapter under subsection 1.
4. Any employing unit not an employer by reason of any other subsection of this section, for which within either the current or preceding year service in employment is or was performed with respect to which such an employing unit is liable for any federal tax against which credit may be taken for contributions required to be paid into a state unemployment fund.
5. Any employing unit which, having become an employer under subsection 1, 2 or 3, has not, under NRS 612.555 to 612.580, inclusive, ceased to be an employer subject to this chapter.
6. For the effective period of its election pursuant to NRS 612.565, 612.570 and 612.580, any other employing unit which has elected to become fully subject to this chapter.
7. In the case of domestic service in a private home, local college club or local chapter of a college fraternity or sorority, with respect to any calendar year, any person or employing unit who during any calendar quarter in the current calendar year or the preceding calendar year paid cash wages of $1,000 or more for such service.
8. In the case of agricultural labor, with respect to any calendar year, any person or employing unit who:
(a) During any calendar quarter in the current calendar year or the preceding calendar year paid cash wages of $20,000 or more for agricultural labor; or
(b) On at least 20 days during the current calendar year or preceding calendar year, each day being in a different calendar week, employed at least 10 persons in agricultural labor for some portion of the day, whether or not:
(1) The weeks were consecutive; or
(2) The persons were employed at the same moment of time.
For purposes of this subsection, agricultural labor does not include the wages earned by or the employment of any employee performing domestic service.
9. This State, or any political subdivision thereof, or any instrumentality of this State or its political subdivision which is owned by this State or one or more of its political subdivisions alone or in conjunction with one or more other states or political subdivisions thereof.
10. An Indian tribe, or any political subdivision thereof, or any subsidiary or business enterprise wholly owned by an Indian tribe alone or in conjunction with one or more other Indian tribes or political subdivisions thereof.
[2:129:1937; renumbered 2.8:129:1937, 1945, 299; A 1955, 698]—(NRS A 1977, 828; 2001, 1459)

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