Nev. Admin. Code § 368A.100 — 368A.100

NAC 368A.100    Interpretation of certain terms. ( NRS 360.090 , 368A.140 )    For the purposes of chapter 368A of NRS and NAC 368A.010 to 368A.170 ,
inclusive, the Commission will interpret the term:
1.  “Admission” to mean the right or
privilege to enter, or have access to, a facility where live entertainment is
provided.
2.  “Boxing contest or exhibition” to have
the meaning ascribed in NRS
467.0107 to the term “unarmed combat.”
3.  “Complimentary” to mean the granting of
admission to a facility where live entertainment is provided without the
receipt of any form of payment or consideration by the taxpayer from any person
who is not affiliated with the taxpayer.
4.  “Marketing or promotional activity” to
mean an activity described in subparagraphs (1) to (8), inclusive, of paragraph
(a) of subsection 2 of NRS
368A.090 that is provided for the primary purpose of drawing attention to a
particular product, service or brand.
5.  “Membership fee” to mean an amount paid
for a membership that provides admission to a facility where live entertainment
is provided.
6.  “Performance” to mean the presentation of
an activity described in subparagraphs (1) to (8), inclusive, of paragraph (a)
of subsection 2 of NRS 368A.090
that is the primary reason for which a patron or patrons paid an admission
charge to enter, or have access to, the facility. In determining whether an
activity constitutes a performance pursuant to this subsection, the Commission
may consider, without limitation, the following factors:
(a) Whether the activity is advertised, promoted or
otherwise marketed; and
(b) Whether the activity garners the predominant
attention of a patron or patrons of the facility.
7.  “Performance by a disc jockey” to mean
the playing of recorded music, the mixing of audio or the adding of sound,
video and lighting effects by a person or group of persons to a patron or group
of patrons. For the purposes of this subsection and subparagraph (9) of
paragraph (a) of subsection 2 of NRS
368A.090 , the Commission will interpret the term “recorded music” to
include, without limitation, music on a cassette tape, compact disc, phonograph
album, digital media or video tape or disc, or on live television.
8.  “Service charge or any other fee or
charge” to mean an amount imposed and received by, or on behalf of, a taxpayer
without the payment of which a patron could not obtain admission to a facility
where live entertainment is provided. The term does not include an amount
imposed and retained by a ticket broker or a ticket service provider.
9.  “Shopping mall” to include any area or
premises where multiple vendors assemble for the primary purpose of selling
goods or services, regardless of whether consideration is collected for the
right or privilege of entering that area or those premises and regardless of
whether the vendors gather indoors or outdoors.
10.  “Ticket” to mean a physical or
electronic document that provides a patron admission to a facility where live
entertainment is provided.
(Added to NAC by Tax Comm’n by R212-03, eff. 12-4-2003;
A by R196-05, 2-23-2006; R062-15, 11-2-2016)