Nev. Admin. Code § 368A.140 — 368A.140

NAC 368A.140    Computation of amount of tax due: Generally. ( NRS 360.090 , 368A.140 )
1.  Pursuant to the provisions of subsection
1 of NRS 368A.200 :
(a) If the taxable event is an admission to a
facility in this State where live entertainment is provided, the Department
shall apply the tax rate to the total admission charge less the sum of any tax
imposed by the United States upon or with respect to an admission charge to
live entertainment, whether imposed upon the taxpayer or the patron.
(b) If the taxable event is the live entertainment
provided by an escort who is escorting a person or persons at one or more
locations in this State, the Department shall apply the tax rate to the total
amount, expressed in terms of money, of consideration paid for the service of
escorting the person or persons at one or more locations in this State.
2.  The tax must be paid on all taxable
admission charges and amounts paid for the service of escorting a person or
persons at one or more locations in this State, regardless of whether the
taxable amounts are paid in cash or through an extension of credit. Any
required minimum purchase of food, beverages or merchandise must be accounted
for solely as part of the total amount paid for the admission charge.
3.  The amount of any fees imposed in
connection with the use of credit cards or debit cards which is excluded from
taxation pursuant to paragraph (c) of subsection 2 of NRS 368A.200 must be determined
from the actual amount imposed, collected and retained by the independent
financial institution and not from an estimate of that amount.
4.  The tax must be paid on all the proceeds
received by a taxpayer, in exchange for the sale of an admission to a facility,
including, without limitation, the proceeds of any service charge or other fee
or charge, other than a fee excluded from the tax pursuant to paragraph (c) of
subsection 2 of NRS 368A.200
that is imposed and received by, or on behalf of, the taxpayer.
5.  The tax on any taxable admission to a
facility where live entertainment is provided which is sold as a component of a
package must be computed in accordance with the following provisions:
(a) Except as otherwise provided in paragraph (b):
(1) The average retail value of the admission
must be prorated against the average retail value of all the components of the
package, and the tax must be paid on the sum obtained by multiplying the
resulting prorated fraction by the actual price paid for the package.
(2) Any value advertised to the public as the
retail value of a component of a package is rebuttably presumed to constitute
the actual retail value of that component.
(3) If no average retail value can be
established for a component of a package, the cost of the component to the
taxpayer must be used to carry out subparagraph (1).
(b) This subsection does not prohibit a taxpayer
from paying, at the option of the taxpayer, the tax on the full retail value of
the admission component of a package.
6.  The amount of any charge or fee excluded
from the tax pursuant to subsection 3 or 4 of NRS 368A.020 must be determined
from the actual amount imposed, collected and retained by the taxpayer, and not
from an estimate of that amount.
7.  As used in this section, “package” means
any aggregation of rights to rooms, food, refreshments, merchandise,
entertainment, services or other items which is advertised to the public as a
single unit and sold for a single price.
(Added to NAC by Tax Comm’n by R212-03, eff. 12-4-2003;
A by R062-15, 11-2-2016)