References to North American Industry Classification System or NAICS.
Nev. Rev. Stat. § 363C.091
in effect1. Except as otherwise provided in this section and unless the context otherwise requires, for the purposes of this chapter, references to the North American Industry Classification System or NAICS are to the most recent edition of the North American Industry Classification System published by the Bureau of the Census of the United States Department of Commerce.
2. The Department shall review each new edition of the North American Industry Classification System published by the Bureau of the Census of the United States Department of Commerce after July 1, 2025. If the Department determines that the adoption of the new edition would cause a business entity to be categorized in a different business category than set forth in NRS 363C.310 to 363C.550 , inclusive, or would cause a business entity categorized in the unclassified business category pursuant to NRS 363C.560 to be categorized in a business category set forth in NRS 363C.310 to 363C.550 , inclusive:
(a) The Department shall notify the Office of Finance and the Fiscal Analysis Division of the Legislative Counsel Bureau; and
(b) The new edition of the North American Industry Classification System must not become effective unless legislation adopting the new edition is enacted by the Legislature and approved by the Governor.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-363C.htmlFetched: 10/4/2026