Nev. Admin. Code § 368A.410 — 368A.410

NAC 368A.410    Applicability of tax: Admission charge to facility; request for
approval of alternative method of determination. ( NRS 368A.140 )
1.  Except as otherwise provided in
subsection 2, 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.
2.  A taxpayer may submit a written request
to the Chair for approval of an alternative method of determining whether an
admission charge is subject to the tax imposed by chapter 368A of NRS pursuant to this
section. The Chair or the designee of the Chair may, in his or her discretion,
approve or deny the request.
(Added to NAC by Gaming Control Bd. by R223-03, 2-25-2004,
eff. 1-1-2004; A by Gaming Comm’n by R104-15, 11-2-2016)