Nev. Admin. Code § 368A.460 — 368A.460

NAC 368A.460    Statement of admission charge shown on ticket or displayed at box
office: Required disclosure; payment of tax based on admission charge shown or
displayed; receipt substitutes for ticket. ( NRS 368A.140 )
1.  The statement of the admission charge
required to be shown or displayed pursuant to subsection 3 of NRS 368A.200 must disclose the
amount of the admission charge to be paid by the patron to enter, or have
access to, the facility where the live entertainment is provided, excluding the
amount of the tax imposed by NRS
368A.200 .
2.  The taxpayer shall pay the tax imposed by
NRS 368A.200 based on the
admission charge shown or displayed pursuant to subsection 3 of NRS 368A.200 .
3.  For the purposes of this section and
subsection 3 of NRS 368A.200 ,
if a ticket for admission to facility where live entertainment is provided is
not issued to a patron, a receipt documenting the purchase of an admission to
such a facility substitutes for a ticket.
(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)