Section 363C.500 - Educational services (NAICS 61)1. The educational services business category (NAICS 61) includes all businesses primarily engaged in providing instruction and training in a wide variety of subjects.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 0.281 percent.Added to NRS by 2015, 2893Added by 2015, Ch. 487,§43, eff. 7/1/2015.