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. 11/2/2016NRS 368A.140