Section 368A.120 - Applicability of tax: Live entertainment status; sale of food, refreshments or merchandise1. An admission charge is subject to the tax imposed by chapter 368A of NRS when the admission charge is paid in exchange for admission to a facility where taxable live entertainment is provided, regardless of when the live entertainment actually commences and regardless of whether the patron is present for any portion of the live entertainment.2. Except as otherwise provided in NRS 368A.200, the tax imposed by chapter 368A of NRS:(a) Applies to an admission charge for a patron regardless of whether the patron is present for any portion of the live entertainment.(b) 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 person has received a full refund of the amount paid for the admission.3. The tax imposed by chapter 368A of NRS does not apply to: (a) An admission charge paid after the conclusion of the last performance of the taxable live entertainment.(b) Any 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. (c) Entertainment provided by a patron or patrons who receive a prize for participation in a contest between patrons.Nev. Admin. Code § 368A.120
Added to NAC by Tax Comm'n by R212-03, eff. 12-4-2003; A by R062-15A, eff. 11/2/2016