Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter368A Tax on Live Entertainment |
ADMINISTRATION OF TAX BY STATE GAMING CONTROL BOARD |
NAC368A.430. Applicability of tax: When merchandise is deemed to be sold inside facility.
Latest version.
- For the purposes of NRS 368A.200, merchandise shall be deemed to be sold inside a facility where live entertainment is provided if:
1. The purchase of a ticket or the payment of an admission fee, a cover charge, a minimum fee, or a similar charge or fee is required for a patron to gain access to the merchandise being sold; or
2. The merchandise is located in the area where the live entertainment is provided.
(Added to NAC by Gaming Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004)