1. 1. The utilities and telecommunications business category (NAICS 22 and 517, respectively) includes:

   1. (a) All business entities primarily engaged in providing utility services, including, without limitation, electric power, natural gas, steam supply, water supply and sewage removal; and
   2. (b) All business entities primarily engaged in providing telecommunications and the services related to that activity, including, without limitation, telephony, cable and satellite distribution services, Internet access and telecommunications reselling services.
2. 2. This category does not include business entities primarily engaged in waste management and remediation services that are described in NRS 363C.490.
3. 3. 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 0.136 percent.

(Added to NRS by 2015, 2890)