# Nev. Rev. Stat. § 363B.030: “Employer” defined

> Nevada · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.030

## Section

- **Citation:** Nev. Rev. Stat. § 363B.030
- **Heading:** “Employer” defined
- **Jurisdiction:** Nevada
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** NV Code / Title 32 / Chapter 363B / Section 363B.030

## Text

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 .

## Nearby sections

- [Nev. Rev. Stat. § 363B.010 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.010.md)
- [Nev. Rev. Stat. § 363B.015 “Business activity” defined](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.015.md)
- [Nev. Rev. Stat. § 363B.020 “Commission” defined](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.020.md)
- [Nev. Rev. Stat. § 363B.030 “Employer” defined](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.030.md)
- [Nev. Rev. Stat. § 363B.040 “Employment” defined](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.040.md)
- [Nev. Rev. Stat. § 363B.050 “Taxpayer” defined](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.050.md)
- [Nev. Rev. Stat. § 363B.060 Duties of Department](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.060.md)
- [Nev. Rev. Stat. § 363B.070 Maintenance and availability of records of taxpayer; penalty](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.070.md)
- [Nev. Rev. Stat. § 363B.080 Examination of records by Department; payment of expenses of Department for examination of records outside State](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.080.md)
- [Nev. Rev. Stat. § 363B.110 Imposition, amount and payment of tax; filing of return; credits](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.110.md)
- [Nev. Rev. Stat. § 363B.115 Deduction of certain amounts paid for health insurance or health benefit plan for employees](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.115.md)
- [Nev. Rev. Stat. § 363B.117 Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.117.md)
- [Nev. Rev. Stat. § 363B.119 Credit for donation to scholarship organization made through Nevada Educational Choice Scholarship Program](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.119.md)
- [Nev. Rev. Stat. § 363B.120 Partial abatement of tax during initial period of operation of employer](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.120.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.030. Check the current official text before relying on it. Not legal advice.