Section 363C.440 - Finance and insurance (NAICS 52)1. The finance and insurance business category (NAICS 52) includes all business entities primarily engaged in financial transactions or in facilitating financial transactions.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, 2892Added by 2015, Ch. 487,§37, eff. 7/1/2015.