Nev. Admin. Code § 368A.500 — 368A.500

NAC 368A.500    Records: Taxpayer, operator and ticket service provider required
to record all sales; responsibilities of taxpayer; maintenance and
availability. ( NRS
368A.140 , 368A.160 )
1.  A taxpayer, operator or ticket service
provider shall:
(a) Record all sales which are taxable pursuant to chapter 368A of NRS in a manner that
reflects the amount of each taxable sale, unless the taxpayer, operator or
ticket service provider uses an alternative accounting procedure approved by
the Chair. The taxpayer is responsible for:
(1) Ensuring that an operator or a ticket
service provider selling admission to a facility where live entertainment is
provided which is located on the premises of the taxpayer’s licensed gaming
establishment properly records all sales that are taxable pursuant to chapter 368A of NRS and creates and
retains all required documentation.
(2) Obtaining and keeping detailed transaction
reports of an operator or a ticket service provider selling or distributing
taxable admissions to a facility where live entertainment is provided which is
located on the premises of the taxpayer’s licensed gaming establishment.
(b) Keep records evidencing any exclusion or
exemption from the tax imposed by chapter
368A of NRS of live entertainment provided at the licensed gaming
establishment.
(c) Make its records available for audit by the
Board at any reasonable time.
2.  A taxpayer shall obtain and keep each
contract entered into with an operator or a ticket service provider selling or
distributing taxable admissions to a facility where live entertainment is
provided which is located on the premises of the taxpayer’s licensed gaming
establishment.
(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)