Nev. Admin. Code § 368A.420 — 368A.420

NAC 368A.420    Applicability of tax: Particular circumstances of admission
charge; exceptions. ( NRS 368A.140 )    Except as otherwise provided in NRS 368A.200 , the tax imposed by
that section:
1.  Applies to an admission charge for a
patron regardless of whether the patron is present for any portion of the live
entertainment.
2.  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 patron has
received a full refund of the amount paid for the admission.
3.  Does not apply to an admission charge
paid after the conclusion of the last performance of the taxable live
entertainment.
4.  Does not apply to an 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.
(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)