SAN FRANCISCO (MarketWatch) -- A study commissioned by the Nevada governor's office estimates Tesla TSLA, +4.42% will spend as much as $370 million a year on payroll in the state once it ramps up its so-called gigafactory to build batteries for its electric cars. The study estimates 6,500 direct jobs will be created, along with 16,200 indirect jobs. Nevada lawmakers are being asked to approve more than $1 billion in tax breaks to seal the deal with Elon Musk's electric sports car maker.