Nev. Admin. Code § 368A.120 — 368A.120

NAC 368A.120    Applicability of tax: Admission charge to facility; exceptions. ( NRS 360.090 , 368A.140 )
1.  An admission charge is subject to the tax
imposed by chapter 368A of NRS when
the admission charge is paid in exchange for admission to a facility where
taxable live entertainment is provided, regardless of when the live
entertainment actually commences and regardless of whether the patron is
present for any portion of the live entertainment.
2.  Except as otherwise provided in NRS 368A.200 , the tax imposed by chapter 368A of NRS:
(a) Applies to an admission charge for a patron
regardless of whether the patron is present for any portion of the live
entertainment.
(b) Applies to each sale of an admission that
affords a patron the right to enter, or have access to, a facility where live
entertainment is provided, unless the taxpayer establishes that the person has
received a full refund of the amount paid for the admission.
3.  The tax imposed by chapter 368A of NRS does not apply to:
(a) An admission charge paid after the conclusion
of the last performance of the taxable live entertainment.
(b) Any amount of consideration paid in addition to
the admission charge to have access to a table, seat or chair within a facility
where live entertainment is provided.
(c) Entertainment provided by a patron or patrons
who receive a prize for participation in a contest between patrons.
(Added to NAC by Tax Comm’n by R212-03, eff. 12-4-2003;
A by R062-15, 11-2-2016)