Section 363C.370 - Retail trade (NAICS 44 and 45)1. The retail trade business category (NAICS 44 and 45) includes all businesses primarily engaged in retailing merchandise, generally without transformation, and rendering services incidental to the sale of merchandise.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 0.111 percent.Added to NRS by 2015, 2891Added by 2015, Ch. 487,§30, eff. 7/1/2015.