Nev. Admin. Code § 368A.457 — 368A.457

NAC 368A.457    Collection of tax due. ( NRS 368A.140 )    The tax imposed by chapter 368A of NRS must be collected
by:
1.  A taxpayer or an operator from a ticket
broker or patron at the time of the sale of an admission to a facility where
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 live entertainment
is provided.
(Added to NAC by Gaming Comm’n by R104-15, eff. 11-2-2016)