Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 360.7582 — Below-the-line personnel defined
Below-the-line
personnel means a person employed to work on a qualified production after
production begins and before production is completed, including, without
limitation, an extra, best boy, boom operator, camera loader, camera operator,
assistant camera operator, compositor, dialogue editor, film editor, assistant
film editor, focus puller, Foley operator, Foley editor, gaffer, grip, key
grip, lighting crew, lighting board operator, lighting technician, music
editor, sound editor, sound effects editor, sound mixer, steadicam operator,
first assistant camera operator, second assistant camera operator, digital
imaging technician, camera operator working with a director of photography,
electric best boy, grip best boy, dolly grip, rigging grip, assistant key for
makeup, assistant key for hair, assistant script supervisor, set construction
foreperson, lead set dresser, assistant key for wardrobe, scenic foreperson,
assistant propmaster, assistant audio mixer, assistant boom person, assistant
key for special effects and other similar personnel. The term does not include
above-the-line personnel.
Source: official text