Educational services (NAICS 61).

Nev. Rev. Stat. § 363C.500
in effect
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1. The educational services business category (NAICS 61) includes all businesses primarily engaged in providing instruction and training in a wide variety of subjects. 2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.281 percent.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-363C.htmlFetched: 10/4/2026

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