363B.030 - “Employer” defined. - Nevada Statutes

363B.030  “Employer” defined.  “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, except a financial institution, an Indian tribe, a nonprofit organization, a political subdivision or any person who does not supply a product or service, but who only consumes a service. For the purposes of this section:

      1.  “Financial institution” has the meaning ascribed to it in NRS 363A.050.

      2.  “Indian tribe” includes any entity described in subsection 10 of NRS 612.055.

      3.  “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).

      4.  “Political subdivision” means any entity described in subsection 9 of NRS 612.055.

      (Added to NRS by 2003, 20th Special Session, 141; A 2005, 2480; 2005, 22nd Special Session, 139)