Nevada business tax rate changes enacted over veto 

Overriding a veto by Gov. Jim Gibbons, the Nevada Legislature has enacted legislation that temporarily revises the rate of the modified business tax. For the modified business tax, previously imposed on employers at the rate of 0.63% of wages, the legislation reduces the rate to 0.5% if wages paid by an employer do not exceed $62,500 in a calendar quarter. If wages exceed $62,500, the amount of the tax for that calendar quarter is $312.50 plus 1.17% of the amount of wages exceeding $62,500. The new rates become effective July 1, 2009, and apply to taxes due for calendar quarters ending on or before June 30, 2011. ( S.B. 429, Laws 2009, effective as noted.)

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