1. Except as otherwise provided in subsection 6, a person who claims to be excluded from the requirement to obtain a state business license because the person is an entity, organization, person or business listed in subsection 2 of NRS 76.020 or who conducts a business in this State but claims to be exempt from the requirement to obtain a state business license must submit annually to the Secretary of State an application for a certificate of exemption on a form provided by the Secretary of State.
2. The application must be signed pursuant to NRS 239.330 by:
(a) The owner of a business that is owned by a natural person.
(b) A member or partner of an association or partnership.
(c) A general partner of a limited partnership.
(d) A managing partner of a limited-liability partnership.
(e) A manager or managing member of a limited-liability company.
(f) An officer of a corporation or some other person specifically authorized by the corporation to sign the application.
3. If the application for a certificate of exemption is defective in any respect, the Secretary of State may return the application for correction.
4. A certificate of exemption issued pursuant to this section must contain the business identification number assigned by the Secretary of State pursuant to NRS 225.082.
5. A certificate of exemption must be renewed annually. A person who applies for the renewal of a certificate of exemption must submit the application for renewal:
(a) If the person is an entity required to file an annual list with the Secretary of State pursuant to this title, at the time the person submits the annual list to the Secretary of State, unless the person submits a certificate or other form evidencing the dissolution of the entity; or
(b) If the person is not an entity required to file an annual list with the Secretary of State pursuant to this title, on the last day of the month in which the anniversary date of issuance of the certificate of exemption occurs in each year, unless the person submits a written statement to the Secretary of State, at least 10 days before that date, indicating that the person will not be conducting an activity for which a certificate of exemption must be obtained.
6. The provisions of subsection 1 do not apply to a business organized pursuant to:
(a) Chapter 82 or 84 of NRS; or
(b) Chapter 81 of NRS if the business is a nonprofit:
(1) Unit-owners’ association; or
(2) Religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c).
(Added to NRS by 2013, 832; A 2015, 1276)
Structure Nevada Revised Statutes
Chapter 76 - State Business Licenses
NRS 76.020 - "Business" defined.
NRS 76.030 - "State business license" defined.
NRS 76.035 - "Unit-owners’ association" defined.
NRS 76.103 - Certain manufacturers not required to obtain state business license.
NRS 76.105 - Claim for exemption; renewal; exceptions.
NRS 76.110 - Penalty for failing to obtain state business license before conducting business.
NRS 76.120 - Limitation on number of state business licenses natural person is required to obtain.
NRS 76.150 - Deposit of proceeds in State General Fund.
NRS 76.160 - Confidentiality of records and files of Secretary of State.
NRS 76.173 - Suspension of state business license for owing debt to certain agencies.