Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 360.7586 — Qualified production defined
1. Qualified production includes
preproduction, production and postproduction and means:
(a) A theatrical, direct-to-video or other media
motion picture.
(b) A made-for-television motion picture.
(c) Visual effects or digital animation
sequences.
(d) A television pilot program.
(e) A television, Internet or other media series,
including, without limitation, a comedy, drama, miniseries, soap opera, talk show,
game show or telenovela, or an episode of such a series.
(f) A reality show.
(g) A national or regional commercial or series
of commercials.
(h) An infomercial.
(i) A music video.
(j) A documentary film or series.
(k) Other visual media productions, including,
without limitation, video games and mobile applications.
2. The term does not include:
(a) A news, weather or current events program.
(b) A production that is primarily produced for
industrial, corporate or institutional use.
(c) A telethon or any production that solicits
money, other than a production which is produced for national distribution.
(d) A political advertisement.
(e) A sporting event, including, without
limitation, a sportscast, preshow, postshow or sports newscast related to a
sporting event. A qualified production described by subsection 1 shall not be
deemed a sporting event for the purposes of this paragraph for the sole reason
that it features athletes or relates to sports.
(f) A gala, pageant or awards show.
(g) Any other type of production that is excluded
by regulations adopted by the Office of Economic Development pursuant to NRS 360.759 .
Source: official text