Nevada Code § 617.175

Independent enterprises
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1. A person is not an employer for the
purposes of this chapter if:
(a) The person enters into a contract with
another person or business which is an independent enterprise; and
(b) The person is not in the same trade,
business, profession or occupation as the independent enterprise.
2. As used in this section, independent
enterprise means a person who holds himself or herself out as being engaged in
a separate business and:
(a) Holds a business or occupational license in
his or her own name; or
(b) Owns, rents or leases property used in
furtherance of the business.
3. The provisions of this section do not
apply to a principal contractor who is licensed pursuant to chapter 624 of NRS.

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