Nevada § 363C.400 - Other transportation (NAICS 483, 485, 486, 487, 488, 491 and 492)

§ 363C.400. Other transportation (NAICS 483, 485, 486, 487, 488, 491 and 492)

1. The other transportation business category (NAICS 483, 485, 486, 487, 488, 491

and 492) includes all business entities primarily engaged in: (a) Water transportation, including, without limitation, the transportation of passengers

and cargo using watercraft; (b) Transit and ground passenger transportation, including, without limitation, charter

buses, school buses, interurban bus transportation, taxis and limousine services,

street railroads, commuter rail and rapid transit; (c) Pipeline transportation, including, without limitation, using transmission pipelines

to transport products, such as crude oil, natural gas, refined petroleum products

and slurry; (d) Scenic and sightseeing transportation, including, without limitation, on land

or the water, or in the air; (e) Support activities for transportation, including, without limitation, air traffic

control services, marine cargo handling, motor vehicle towing, railroad switching

and terminals, and ship repair and maintenance not done in a shipyard, such as floating

drydock services in a harbor; (f) Postal services, including, without limitation, the activities of the United States

Postal Service and its subcontractors operating under a universal service obligation

to provide mail services, deliver letters and small parcels, and rural post offices

on contract to the United States Postal Service; and (g) Courier and messenger services, including, without limitation, the provision of

intercity, local or international delivery of parcels and documents without operating

under a universal service obligation. 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 0.129 percent.