Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter368A Tax on Live Entertainment |
ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION |
NAC368A.100. Interpretation of certain statutory terms.
Latest version.
- For the purposes of chapter 368A of NRS, the Commission will interpret the term:
1. “Boxing contest or exhibition” to have the meaning ascribed in NRS 467.0107 to the term “unarmed combat.”
2. “Facility” to encompass any area or premises where live entertainment is provided and for which consideration is collected, from one or more patrons, for the right or privilege of entering that area or those premises, even if additional consideration is collected for the right or privilege of entering a smaller venue within that area or those premises.
(Added to NAC by Tax Comm’n by R212-03, eff. 12-4-2003; A by R196-05, 2-23-2006)