“Employer” defined

1. 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 .