1. 1. The publishing, software and data processing business category (NAICS 512, 513, 516 and 518) includes all business entities primarily engaged in:

   1. (a) Motion picture and sound recording, including, without limitation, the production and distribution of motion pictures and sound recordings;
   2. (b) Publishing, except on the Internet, including, without limitation, the publishing of newspapers, magazines, other periodicals and books, as well as directory and mailing list and software publishing;
   3. (c) Broadcasting, except on the Internet, including, without limitation, creating content or acquiring the right to distribute content and subsequently broadcast or distribute the content; and
   4. (d) Data processing, hosting and related services, including, without limitation, the provision of infrastructure for hosting and data processing services.
2. 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 0.253 percent.

(Added to NRS by 2015, 2892; A 2025, 3495)