Nev. Admin. Code § 368A.110 — 368A.110

NAC 368A.110    Taxpayers: General requirements; specification of provisions
applicable to licensed gaming establishments, escorts and escort services. ( NRS 360.090 , 368A.140 )
1.  Except as otherwise provided in
subsection 3, 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 chapter 368A of NRS and NAC 368A.010 to 368A.170 ,
inclusive.
2.  Except as otherwise provided in
subsection 3, if a taxpayer intends to provide live entertainment at a facility
that is a licensed gaming establishment, the taxpayer shall act in accordance
with NAC 368A.300 to 368A.540 ,
inclusive.
3.  If a taxpayer is an escort or escort
service, the taxpayer must:
(a) Register with the Department to collect the tax
on live entertainment. The taxpayer shall thereafter collect and remit the tax
to the Department in accordance with the provisions chapter 368A of NRS and NAC 368A.010 to 368A.170 ,
inclusive.
(b) Maintain the following records for a period of
at least 4 years after the date on which the record is created:
(1) The date on which the service of escorting
a person or persons at one or more locations in this State is provided; and
(2) The full amount charged for that service.
(c) Make the records available for inspection by
the Department upon demand at reasonable times during regular business hours.
(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)