Nev. Admin. Code § 368A.420 - Applicability of tax: Particular circumstances
Except as otherwise provided in NRS 368A.200, the tax imposed by that section:
1. Applies to an admission charge for a patron regardless of whether the patron is present for any portion of the live entertainment.
2. Applies to each sale of an admission that affords a patron the right to enter, or have access to, a facility where live entertainment is provided, unless the taxpayer establishes that the patron has received a full refund of the amount paid for the admission.
3. Does not apply to an admission charge paid after the conclusion of the last performance of the taxable live entertainment.
4. Does not apply to an amount of consideration paid in addition to the admission charge to have access to a table, seat or chair within a facility where live entertainment is provided.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.