Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 360.7581 — Above-the-line personnel defined
1. Above-the-line personnel means an
executive producer, co-executive producer, producer, director, writer,
principal actor, any other person having creative or financial control over a
qualified production or any other person associated with such a person. The
term does not include below-the-line personnel.
2. As used in this section, principal
actor means a member of the main cast of a qualified production.
Source: official text