1. The publishing, software and data processing business category (NAICS 512, 513, 516 and 518) includes all business entities primarily engaged in:
(a) Motion picture and sound recording, including, without limitation, the production and distribution of motion pictures and sound recordings;
(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;
(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
(d) Data processing, hosting and related services, including, without limitation, the provision of infrastructure for hosting and data processing services.
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.