Nev. Admin. Code § 368A.457

Current through October 11, 2024
Section 368A.457 - Collection of tax due

The tax imposed by chapter 368A of NRS must be collected by:

1. A taxpayer or an operator from a ticket broker or patron at the time of the sale of an admission to a facility where live entertainment is provided.
2. A ticket service provider from a patron at the time of the sale of an admission to a facility where live entertainment is provided.

Nev. Admin. Code § 368A.457

Added to NAC by Gaming Comm'n by R104-15A, eff. 11/2/2016
NRS 368A.140