Employer defined.
Nev. Rev. Stat. § 363B.030
in effect1. Except as otherwise provided in this section, employer means any employer who is required to pay a contribution pursuant to NRS 612.535 for any calendar quarter with respect to any business activity of the employer.
2. The term does not include:
(a) A financial institution;
(b) Any person who is subject to the tax on the net proceeds of minerals imposed pursuant to the provisions of NRS 362.100 to 362.240 , inclusive, whether or not the person is required to pay that tax in a particular calendar year, and who is required to pay a contribution pursuant to NRS 612.535 for any calendar quarter with respect to any business activity of the person;
(c) An Indian tribe;
(d) A nonprofit organization;
(e) A political subdivision; or
(f) Any person who does not supply a product or service, but who only consumes a service.
3. For the purposes of this section:
(a) Financial institution has the meaning ascribed to it in NRS 363A.050 .
(b) Indian tribe includes any entity described in subsection 10 of NRS 612.055 .
(c) Nonprofit organization means a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c).
(d) Political subdivision means any entity described in subsection 9 of NRS 612.055 .
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-363B.htmlFetched: 10/4/2026