Nev. Rev. Stat. § 90.257

1. “ Nevada certified investor ” means a natural person who is, or a married couple who each are, a resident of this State and who, at the time an offer to sell or sale of a security is made to the person or couple: (a) Holds an ownership interest of more than 50 percent in a business that has reported a gross revenue of more than $200,000 or 2 1 / 2 times the median household income, whichever is greater, on each federal income tax return filed for the 2 immediately preceding calendar years; or (b) Has reported an income on the federal income tax return of the person or couple filed for the immediately preceding calendar year that exceeds the greater of: (1) One hundred thousand dollars, if the person filed an individual federal income tax return, or $150,000, if the couple jointly filed a federal income tax return; or (2) The median household income.

2. As used in this section, “ median household income ” means the median household income in this State, as identified in the most recent data from the American Community Survey published by the Bureau of the Census of the United States Department of Commerce or as determined by the Administrator based on another source of data specified by the Administrator by regulation.