NAC368A.120. Applicability of tax: Live entertainment status; sale of food, refreshments or merchandise.

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     1. Live entertainment status commences when any patron is required to pay an admission charge before he is allowed to enter a facility, regardless of when the live entertainment actually commences.

     2. Live entertainment status ceases at the later of:

     (a) The conclusion of the live entertainment; or

     (b) The time when a facility for which an admission charge was required is completely vacated by admitted patrons or is opened to the general public free of any admission charge.

     3. The tax applies to the sale of food, refreshments or merchandise at a facility with a seating capacity of less than 7,500, even if patrons are unable to see, hear or enjoy live entertainment from the location within the facility where the food, refreshments or merchandise is sold.

(Added to NAC by Tax Comm’n by R212-03, eff. 12-4-2003)

                    
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