Nev. Rev. Stat. § 372.734 — Certain broadcasting activities not taxable transactions

In administering the provisions of this
chapter, the Department shall not consider the activities of persons that are
directly related to the process of transmitting radio, television, cable
television, video or data signals, including the transmission of news or
information by video or data signal, the transmission of signals from one
broadcaster to another and from a broadcaster to a member of the public and
including the production and airing of any form of speech or broadcast by radio
or television, whether or not compensation is provided to the broadcaster in
connection therewith, to be transactions that are taxable pursuant to the
provisions of this chapter.