Section 363C.540 - Food services and drinking places (NAICS 722)1. The food services and drinking places business category (NAICS 722) includes all business entities primarily engaged in preparing meals, snacks and beverages to customer order for immediate on-premises and off-premises consumption.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 0.194 percent.Added to NRS by 2015, 2894Added by 2015, Ch. 487,§47, eff. 7/1/2015.