Nev. Admin. Code § 76.070 - Exemption: Applicability to certain persons who operate business from home

1. The exemption from the requirement to obtain a state business license which is set forth in paragraph (c) of subsection 2 of NRS NRS 76.020 does not apply to a person who operates a business from his or her home during a federal tax year ending on or after December 31, 2011, in which:
(a) He or she at any time failed to qualify as a person who operates a business from his or her home; or
(b) His or her net earnings from that business were greater than 66 2/3 percent of the average annual wage for the most recent calendar year ending before the last day of that federal tax year.
2. Except as otherwise provided in NRS NRS NRS 76.120, a person described in subsection 1 must obtain a state business license for his or her home-based business not later than 180 days after the last day of a federal tax year ending on or after December 31, 2011, in which the exemption for a home-based business does not apply to him or her.

Notes

Nev. Admin. Code § 76.070
Added to NAC by Sec'y of State by R080-11, eff. 3-9-2012

NRS 76.140

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