NAC368A.110. Taxpayers: General requirements.

Latest version.

1. If a taxpayer intends to provide live entertainment at a facility that is not a licensed gaming establishment, the taxpayer shall register with the Department to collect the tax. The taxpayer shall thereafter collect and remit the tax to the Department in accordance with the provisions of this chapter and chapter 368A of NRS.

2. If a taxpayer intends to provide live entertainment at a facility that is a licensed gaming establishment, the taxpayer shall act in accordance with such regulations as may be prescribed by the Nevada Gaming Commission.

(Added to NAC by Tax Comm’n by R212-03, eff. 12-4-2003; A by R196-05, 2-23-2006)

                    
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