Section 368A.100 - Interpretation of certain statutory termsFor the purposes of chapter 368A of NRS and NAC 368A.010 to 368A.170, inclusive, and sections 2 and 3, the Commission will interpret the term:
1. "Admission" to mean the right or privilege to enter, or have access to, a facility where live entertainment is provided.2. "Boxing contest or exhibition" to have the meaning ascribed in NRS 467.0107 to the term "unarmed combat."3. "Complimentary" to mean the granting of admission to a facility where live entertainment is provided without the receipt of any form of payment or consideration by the taxpayer from any person who is not affiliated with the taxpayer.4. "Marketing or promotional activity" to mean an activity described in subparagraphs (1) to (8), inclusive, of paragraph (a) of subsection 2 of NRS 368A.090 that is provided for the primary purpose of drawing attention to a particular product, service or brand.5. "Membership fee" to mean an amount paid for a membership that provides admission to a facility where live entertainment is provided.6. "Performance" to mean the presentation of an activity described in subparagraphs (1) to (8), inclusive, of paragraph (a) of subsection 2 of NRS 368A.090 that is the primary reason for which a patron or patrons paid an admission charge to enter, or have access to, the facility. In determining whether an activity constitutes a performance pursuant to this subsection, the Commission may consider, without limitation, the following factors:(a) Whether the activity is advertised, promoted or otherwise marketed; and(b) Whether the activity garners the predominant attention of a patron or patrons of the facility.7. "Performance by a disc jockey" to mean the playing of recorded music, the mixing of audio or the adding of sound, video and lighting effects by a person or group of persons to a patron or group of patrons. For the purposes of this subsection and subparagraph (9) of paragraph (a) of subsection 2 of NRS 368A.090, the Commission will interpret the term "recorded music" to include, without limitation, music on a cassette tape, compact disc, phonograph album, digital media or video tape or disc, or on live television.8. "Service charge or any other fee or charge" to mean an amount imposed and received by, or on behalf of, a taxpayer without the payment of which a patron could not obtain admission to a facility where live entertainment is provided. The term does not include an amount imposed and retained by a ticket broker or a ticket service provider.9. "Shopping mall" to include any area or premises where multiple vendors assemble for the primary purpose of selling goods or services, regardless of whether consideration is collected for the right or privilege of entering that area or those premises and regardless of whether the vendors gather indoors or outdoors.10. "Ticket" to mean a physical or electronic document that provides a patron admission to a facility where live entertainment is provided.Nev. Admin. Code § 368A.100
Added to NAC by Tax Comm'n by R212-03, eff. 12-4-2003; A by R196-05, 2-23-2006; A by R062-15A, eff. 11/2/2016; A by R056-21A, eff. 12/29/2022