Nev. Admin. Code § 368A.147 — 368A.147

NAC 368A.147    Collection of tax due. ( NRS 360.090 , 368A.140 )    The tax imposed by chapter 368A of NRS must be collected
by:
1.  A taxpayer from a ticket broker or patron
at the time of the sale of an admission to a facility where taxable live
entertainment is provided.
2.  A ticket service provider from a patron
at the time of the sale of an admission to a facility where taxable live
entertainment is provided.
(Added to NAC by Tax Comm’n by R062-15, eff. 11-2-2016)