Nev. Rev. Stat. § 368A.200 — Imposition and amount of tax; tax collected from purchaser; exemptions from tax

NRS  368A.200    Imposition and amount of tax; tax collected from purchaser;
exemptions from tax.
1.  Except as otherwise provided in this
section, there is hereby imposed an excise tax on admission to any facility in
this State where live entertainment is provided and on the charge for live
entertainment provided by an escort at one or more locations in this State. The
rate of the tax is:
(a) Except as otherwise provided in paragraph
(b), for admission to a facility in this State where live entertainment is
provided, 9 percent of the admission charge to the facility.
(b) For live entertainment provided by an escort
who is escorting one or more persons at a location or locations in this State,
9 percent of the total amount, expressed in terms of money, of consideration
paid for the live entertainment provided by the escort.
2.  Amounts paid for:
(a) Admission charges collected and retained by a
nonprofit religious, charitable, fraternal or other organization that qualifies
as a tax-exempt organization pursuant to 26 U.S.C. § 501(c), or by a nonprofit
corporation organized or existing under the provisions of chapter 82 of NRS, are not taxable pursuant to
this section, only if the number of tickets to the live entertainment which are
offered for sale or other distribution to patrons, either directly or
indirectly through a partner, subsidiary, client, affiliate or other
collaborator, is less than 7,500.
(b) Gratuities directly or indirectly remitted to
persons employed at a facility where live entertainment is provided are not
taxable pursuant to this section.
(c) Fees imposed, collected and retained by an
independent financial institution in connection with the use of credit cards or
debit cards to pay the admission charge to a facility where live entertainment
is provided are not taxable pursuant to this section. As used in this
paragraph, “independent financial institution” means a financial institution that
is not the taxpayer or an owner or operator of the facility where the live
entertainment is provided or an affiliate of any of those persons.
3.  The tax imposed by this section must be
added to and collected from the purchaser at the time of purchase, whether or
not the admission for live entertainment is purchased for resale.
4.  The tax imposed by subsection 1 does
not apply to:
(a) Live entertainment that this State is
prohibited from taxing under the Constitution, laws or treaties of the United
States or the Nevada Constitution.
(b) Live entertainment that is governed by the
Nevada Interscholastic Activities Association pursuant to chapter 385B of NRS or is provided or sponsored
by an elementary school, junior high school, middle school or high school, if
only pupils or faculty provide the live entertainment.
(c) An athletic contest, event, tournament or
exhibition provided by an institution of the Nevada System of Higher Education,
if students of such an institution are contestants in the contest, event,
tournament or exhibition.
(d) Live entertainment that is provided by or entirely
for the benefit of a nonprofit religious, charitable, fraternal or other
organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C.
§ 501(c), or a nonprofit corporation organized or existing under the provisions
of chapter 82 of NRS, only if the number of
tickets to the live entertainment which are offered for sale or other
distribution to patrons, either directly or indirectly through a partner,
subsidiary, client, affiliate or other collaborator, is less than 7,500.
(e) Any boxing contest or exhibition governed by
the provisions of chapter 467 of NRS.
(f) Live entertainment that is not provided at a
licensed gaming establishment if the facility in which the live entertainment
is provided has a maximum occupancy of less than 200 persons.
(g) Live entertainment that is provided at a
licensed gaming establishment that is licensed for less than 51 slot machines,
less than 6 games, or any combination of slot machines and games within those
respective limits, if the facility in which the live entertainment is provided
has a maximum occupancy of less than 200 persons.
(h) Live entertainment that is provided at a trade
show.
(i) Music performed by musicians who move
constantly through the audience if no other form of live entertainment is
afforded to the patrons.
(j) Live entertainment that is provided at a
licensed gaming establishment at private meetings or dinners attended by
members of a particular organization or by a casual assemblage if the purpose
of the event is not primarily for entertainment.
(k) Live entertainment that is provided in the
common area of a shopping mall, unless the entertainment is provided in a
facility located within the mall.
(l) Food and product demonstrations provided at a
shopping mall, a craft show or an establishment that sells grocery products,
housewares, hardware or other supplies for the home.
(m) Live entertainment that is incidental to an
amusement ride, a motion simulator or a similar digital, electronic, mechanical
or electromechanical attraction. For the purposes of this paragraph, live
entertainment shall be deemed to be incidental to an amusement ride, a motion
simulator or a similar digital, electronic, mechanical or electromechanical
attraction if the live entertainment is:
(1) Not the predominant element of the
attraction; and
(2) Not the primary purpose for which the
public rides, attends or otherwise participates in the attraction.
(n) A race scheduled at a race track in this
State and sanctioned by the National Association for Stock Car Auto Racing, if
two or more such races are held at that race track during the same calendar
year.
(o) An athletic contest, event or exhibition
conducted by a professional team based in this State if the professional team
based in this State is a participant in the contest, event or exhibition.
(p) Live entertainment that is provided by or
entirely for the benefit of a governmental entity.
5.  As used in this section:
(a) “Affiliate” has the meaning ascribed to it in
NRS 463.0133 .
(b) “Maximum occupancy” means, in the following
order of priority:
(1) The maximum occupancy of the facility
in which live entertainment is provided, as determined by the State Fire
Marshal or the local governmental agency that has the authority to determine
the maximum occupancy of the facility;
(2) If such a maximum occupancy has not
been determined, the maximum occupancy of the facility designated in any permit
required to be obtained in order to provide the live entertainment; or
(3) If such a permit does not designate
the maximum occupancy of the facility, the actual seating capacity of the
facility in which the live entertainment is provided.
(c) “Operator” includes, without limitation, a
person who operates a facility where live entertainment is provided or who
presents, produces or otherwise provides live entertainment.