The “commerce tax” in Nevada was passed as part of then-Gov. In Georgia, for example, the nation’s most aggressive film tax credit program has failed to achieve the sort of economic utopia lobbyists had promised when it was passed. Of course, the fact that repeal of the commerce tax would benefit a far wider breadth of potential (and existing) industries is precisely why it will be a hard sell in the Legislature. However, ordinary small businesses (many of whom currently pay the commerce tax) are the true drivers of Nevada’s economic engine. Simply repeal the commerce tax instead.