reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › REFUNDS › Section 366.224 - Fuel consumed by vehicle with auxiliary equipment: Request for refund based on average consumption of fuel used to operate auxiliary equipment for fleet of vehicles

Current through June 11, 2024
1. A taxpayer may
			 request a refund of the tax paid pursuant to
			 NRS 366.190 based on
			 an average consumption of special fuel used to operate auxiliary equipment of a
			 fleet of vehicles that is greater than the standard refund established pursuant
			 to NAC 366.220.
2. A request
			 pursuant to this section must be accompanied by data obtained by testing the
			 vehicles with auxiliary equipment. If the data is accepted by the Department,
			 the average fleet consumption will be allowed for refund purposes for not more
			 than 24 months. The testing must:
(a) Be
			 conducted by an independent research group that is approved by the
			 Department.
(b) Be conducted on
			 each class of vehicle for which a refund is sought.
(c) Consist of at least three tests of fuel
			 consumption per vehicle.
(d)
			 Include the test results from:
(1) For a fleet
			 of 10 or less vehicles, at least 4 vehicles;
(2) For a fleet of at least 11 but not more
			 than 50 vehicles, at least 7 vehicles;
(3) For a fleet of at least 51 but not more
			 than 100 vehicles, at least 10 vehicles; and
(4) For a fleet of more than 100 vehicles, at
			 least 15 vehicles.
(e)
			 Yield test data that:
(1) Identifies the
			 actual amount of fuel consumed exclusively by the vehicle and the auxiliary
			 equipment;
(2) Does not include
			 fuel used while the vehicle is idling or fuel used by an air-conditioning unit
			 or other nonauxiliary peripheral devices; and
(3) Provides an average fleet consumption of
			 special fuel for auxiliary equipment in gallons per hour, calculated by
			 averaging the gallons of fuel consumed per hour for the auxiliary equipment on
			 each of the vehicles tested.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › REFUNDS › Section 366.226 - Fuel consumed by vehicle with auxiliary equipment: Requirements to obtain, eligibility for, maximum amount of and application of refund

Current through June 11, 2024
1. To obtain a refund pursuant to NAC
			 366.220, 366.222 or 366.224, a special fuel user must establish to the
			 satisfaction of the Department that:
(a) The
			 tax has been paid pursuant to
			 NRS 366.190 on the
			 special fuel for which the special fuel user wishes to obtain a refund;
			 and
(b) The special fuel was used
			 in this State to operate auxiliary equipment that is mounted on the motor
			 vehicle.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › REFUNDS › Section 366.230 - Fuel which has not been dyed used to operate certain vehicles with refrigeration units

Current through June 11, 2024
1. A special fuel
			 user who uses special fuel which has not been dyed to operate a vehicle with a
			 refrigeration unit which is equipped with an auxiliary motor and separate fuel
			 tank may obtain a refund of the tax paid pursuant to
			 NRS 366.190 for the
			 special fuel used to operate the refrigeration unit only if the special fuel
			 user provides to the Department a copy of the receipt obtained from the person
			 from whom the special fuel was purchased which states that the fuel was placed
			 in the fuel supply tank for the auxiliary motor and which indicates that the
			 tax was paid.
2. A special fuel
			 user who purchases special fuel which has not been dyed outside this State is
			 not eligible for a refund pursuant to
			 NRS 366.190 for such
			 fuel. A place of purchase within this State must be reflected on every receipt
			 provided pursuant to subsection 1.
3. Any request for a refund of tax paid on 45
			 gallons or more of special fuel which has not been dyed must be accompanied by
			 proof of the capacity of the fuel supply tank.
4. Unless the claimant is notified otherwise
			 by the Department, all refunds made pursuant to this section must be applied
			 first to any outstanding amounts owed by the claimant to the
			 Department.
Added to NAC by Dep't of Motor
			 Veh. & Pub. Safety, eff. 3-28-96; A by R096-00, 3-1-2001; A by Dep't of
			 Motor Veh. by R150-08, 12-17-2008
NRS
			 366.110,
			 366.200,
			 366.650
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › REFUNDS › Section 366.235 - Fuel purchased in bulk by bona fide farmer or rancher; evidence required

Current through June 11, 2024
1. A bona fide farmer or rancher who,
			 pursuant to section 1 of Senate Bill No. 155, chapter 235, Statutes of Nevada
			 2015, at page 1115 (NRS 366.655 ), claims a refund of any state tax paid on the
			 bulk purchase of special fuel must provide to the Department evidence
			 satisfactory to the Department that the person is eligible for such a refund.
			 Evidence of eligibility for a refund may include, without limitation, a
			 spreadsheet, or copies thereof, showing information derived from original
			 documents, including, without limitation, sales receipts, which establish that
			 the purchase of special fuel which is the basis for the claim was a bulk
			 purchase as that term is defined in subsection 5 of section 1 of Senate Bill
			 No. 155, chapter 235, Statutes of Nevada 2015, at page 1115 (NRS 366.655 ).
2. A bona fide farmer or rancher
			 may not claim a refund pursuant to section 1 of Senate Bill No. 155, chapter
			 235, Statutes of Nevada 2015, at page 1115 (NRS 366.655 ), of any state tax
			 paid on the purchase within this State of special fuel that is consumed outside
			 this State.
Added to NAC by Dep't
			 of Motor Veh. by
			 R125-15,
			 eff. 6/28/2016
NRS
			 366.110 and section 1 of Senate Bill No. 155,
			 chapter 235, Statutes of Nevada 2015, at page 1115 (NRS 366.655
			 )
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › REFUNDS › Section 366.240 - Fuel used to operate vehicle in idle not exempt

Current through June 11, 2024
The use of special fuel to operate
			 a motor vehicle in idle is not a use which is exempt from the tax imposed by
			 NRS 366.190.
Added to NAC by Dep't of Motor
			 Veh. & Pub. Safety, eff. 3-28-96; A by Dep't of Motor Veh. by R150-08,
			 12-17-2008
NRS
			 366.110,
			 366.200
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › REFUNDS › Section 366.250 - Applications for and restrictions on refunds

Current through June 11, 2024
1. An
			 applicant for a refund pursuant to
			 NRS
			 366.650 must submit an application to the
			 Department. The refund must not be claimed on a tax return submitted pursuant
			 to
			 NRS
			 366.383 or on a tax return submitted to
			 another entity. The application must contain:
(a) A statement affirming that the tax
			 imposed pursuant to
			 NRS 366.190 was paid
			 to the person from whom the special fuel was purchased; and
(b) A statement explaining why clear fuel was
			 purchased instead of dyed fuel.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › RECORDS › Section 366.300 - Records of shipment: Contents

Current through June 11, 2024
1. In addition to
			 the information required by
			 NRS
			 366.692, a record of shipment provided by a
			 special fuel supplier must include:
(a) The
			 name and address of the carrier of the special fuel;
(b) The date the special fuel was delivered
			 into the motor vehicle, rail car, vessel or pipeline of the carrier of the
			 special fuel;
(c) The type of
			 special fuel delivered into the motor vehicle, rail car, vessel or pipeline of
			 the carrier of the special fuel; and
(d) The name, address and employer
			 identification number of the purchaser of the special fuel.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › RECORDS › Section 366.310 - Records of shipment: Compliance with requirement concerning color and concentration of dye

Current through June 11, 2024
A special fuel supplier may comply with the
			 requirement set forth in paragraph (d) of subsection 1 of
			 NRS
			 366.692 concerning the color and
			 concentration of the dye added to special fuel by attaching to the record of
			 shipment a copy of the notice required by 26 C.F.R. Part 48.4082 -2T.
Added to NAC by Dep't of Motor
			 Veh. & Pub. Safety, eff. 3-28-96
NRS
			 366.110,
			 366.692
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › RECORDS › Section 366.315 - Records of exporter: Form and contents

Current through June 11, 2024
1. The records
			 required to be kept pursuant to
			 NRS
			 366.685 by a special fuel exporter include,
			 without limitation, records in the form of:
(a) Delivery tickets;
(b) Invoices;
(c) Reports of other states and other
			 jurisdictions regarding the exports of the special fuel exporter to that state
			 or jurisdiction; and
(d) Bills of
			 lading or highway transportation receipts.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › RECORDS › Section 366.320 - Records of transporter: Form and contents

Current through June 11, 2024
1. The records
			 required to be kept pursuant to
			 NRS
			 366.685 by a special fuel transporter
			 include, without limitation, records in the form of:
(a) Delivery tickets;
(b) Invoices;
(c) Bills of lading or highway transportation
			 receipts;
(d) Consortium
			 reports;
(e) Reports from an
			 independently operated storage facility;
(f) Reports from a refinery; and
(g) Any other relevant documents used to
			 confirm receipt or delivery of any product listed in subsection 1 of
			 NRS
			 366.685.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › INDIAN TRIBES › Section 366.350 - Agreement with governing body of tribe for collection of taxes

Current through June 11, 2024
1. The Department may enter into an agreement
			 with the governing body of a tribe to provide for the collection of taxes on
			 taxable sales of special fuel that occur on the reservation of the
			 tribe.
2. An agreement entered into
			 pursuant to subsection 1:
(a) Is valid for the
			 period set forth in the agreement, beginning on the date the agreement is
			 executed; and
(b) Will set forth:
(1) The names and signatures of the parties
			 to the agreement;
(2) The manner in
			 which the taxes must be calculated, including the method to be used to
			 determine the percentage of taxable sales to total sales of special fuel or any
			 other method for allocating the taxes that is agreed upon by the
			 parties;
(3) The method for
			 reevaluating the manner in which the taxes are calculated pursuant to
			 subparagraph (2); and
(4) The
			 manner in which the parties may:
(I) Verify
			 the terms and conditions of the agreement; and
(II) Rescind the agreement.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › INDIAN TRIBES › Section 366.355 - Taxable sales on reservation: Collection of tax by supplier; refund of tax to tribe

Current through June 11, 2024
1. If the governing
			 body of a tribe does not enter into an agreement pursuant to NAC 366.350, each
			 special fuel supplier who sells special fuel on the reservation of the tribe
			 shall collect the tax imposed on that sale pursuant to chapter 366 of
			 NRS.
2. If a tribe specified in
			 subsection 1 pays the tax on the sale of special fuel pursuant to chapter 366
			 of NRS, the tribe may, in the manner prescribed by the Department, apply to the
			 Department for a refund of the tax.
3. In determining the amount of a refund
			 pursuant to subsection 2, the Department will use a method of calculation that
			 is:
(a) Prescribed by the Department;
			 or
(b) Set forth in an agreement
			 entered into pursuant to NAC 366.350.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › PENALTIES AND ENFORCEMENT › Section 366.400 - Violation of statute, regulation or order: Imposition, amount and payment of administrative fine

Current through June 11, 2024
1. Except as
			 otherwise provided in this section, if the Department imposes an administrative
			 fine pursuant to NRS 366.740, the Department may impose that fine for
			 violations occurring within the 3 years immediately preceding the most recent
			 violation according to the following schedule:
(a) For the first offense, an administrative
			 fine of not less than $100 or more than $300.
(b) For the second offense, an administrative
			 fine of not less than $300 or more than $500.
(c) For the third offense, an administrative
			 fine of not less than $500 or more than $1,000.
(d) For the fourth offense, an administrative
			 fine of not less than $1,000 or more than $1,500.
(e) For the fifth offense, an administrative
			 fine of not less than $1,500 or more than $2,000.
(f) For the sixth offense, an administrative
			 fine of not less than $2,000 or more than $2,500.
(g) For a seventh or subsequent offense, an
			 administrative fine of $2,500.
For the purposes of paragraphs (b) to (g), inclusive, a notice
				of violation and directive to cease from further violation issued by the
				Department shall be deemed to be a first offense.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › PENALTIES AND ENFORCEMENT › Section 366.410 - Fraudulent use of special fuel: Imposition, amount, reduction and payment of administrative fine

Current through June 11, 2024
1. Except as
			 otherwise provided in this section, if the Department imposes an administrative
			 fine pursuant to
			 NRS
			 366.735, the Department will impose that fine
			 for violations occurring within the 4 years immediately preceding the most
			 recent violation according to the following schedule:
(a) For a first offense, an administrative
			 fine of $2,500 and may suspend any license issued to the person pursuant to
			 chapter 366 of NRS for not more than 30 days;
(b) For a second offense, an administrative
			 fine of $5,000 and may suspend any license issued to the person pursuant to
			 chapter 366 of NRS for not more than 60 days; or
(c) For a third or subsequent offense, an
			 administrative fine of $10,000 and may revoke any license issued to the person
			 pursuant to chapter 366 of NRS for not more than 1 year.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › PENALTIES AND ENFORCEMENT › Section 366.420 - Failure of seller or distributor to control access to dyed special fuel: Imposition, amount and payment of administrative fine

Current through June 11, 2024
1. Except as otherwise provided in this
			 section, if the Department imposes an administrative fine pursuant to
			 NRS
			 366.733, the Department will impose that fine
			 for violations occurring within the 3 years immediately preceding the most
			 recent violation according to the following schedule:
(a) For a first offense, an administrative
			 fine of not less than $2,500 and not more than $10,000.
(b) For a second or subsequent offense, an
			 administrative fine of $10,000.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › PENALTIES AND ENFORCEMENT › Section 366.430 - Order to seal special fuel pump or metered pipes and hoses of rack: Issuance; delivery to sheriff

Current through June 11, 2024
1. The Department
			 may issue an order to seal a special fuel pump of a retailer or special fuel
			 dealer, or the metered pipes and hoses of a rack of the special fuel dealer or
			 special fuel supplier pursuant to
			 NRS
			 366.715 after providing the required notice
			 if the retailer, dealer or supplier has not shown cause why the fuel pump or
			 metered pipes and hoses of the rack should not be sealed.
2. Upon issuing an order to seal a special
			 fuel pump, metered pipe or hoses pursuant to this section, the Department will
			 deliver a copy of the order to the sheriff of the county in which the retailer,
			 special fuel dealer or special fuel supplier is located for assistance with the
			 enforcement of the order.
Added to NAC by Dep't of Motor
			 Veh. by R150-08, eff. 12-17-2008
NRS
			 366.110,
			 366.715,
			 366.750
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › MISCELLANEOUS PROVISIONS › Section 366.800 - Fee for issuance of identifying device (Repealed)

Current through June 11, 2024
Added to NAC by Dep't of Motor
			 Veh. by R030-13, eff. 10-4-2013; R by
			 R085-17AP,
			 eff. 5/16/2018
NRS
			 366.110,
			 366.265
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION › Section 368A.Sec. 2 - NEW

Current through June 11, 2024
1. For the purposes of paragraph (p) of
			 subsection 4 of NRS
			 368A.200, as amended by section
			 1.7 of Senate Bill No. 367, chapter
			 417, Statutes of Nevada 2021, at page 2708, live entertainment is provided by
			 or entirely for the benefit of a governmental entity if the proceeds of the
			 admission charges to the facility where the live entertainment is provided
			 become the property of the governmental entity. The proceeds of the admission
			 charges do not become the property of a person other than a governmental entity
			 as long as the person retains not more of the proceeds than is necessary to
			 cover the direct, supportable costs of hosting, promoting or sponsoring the
			 event at which the live entertainment is provided.
2. Except as otherwise provided in this
			 section and chapter 368A of NRS and NAC
			 368A.010 to
			 368A.170, inclusive, and section
			 3, unless the live entertainment is provided by or entirely for the benefit of
			 a governmental entity, the Department shall assess and compute the excise tax
			 in accordance with NAC
			 368A.140.
Added to NAC by Tax Comm'n by
				R056-21A,
				eff. 12/29/2022
NRS 360.090,
				  368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION › Section 368A.Sec. 3 - NEW

Current through June 11, 2024
1. Any person who claims to be a governmental
			 entity exempt from the provisions of
			 NRS
			 368A.200, as amended by section
			 1.7 of Senate Bill No. 367, chapter
			 417, Statutes of Nevada 2021, at page 2708, or any person who claims to provide
			 live entertainment entirely for the benefit of such a governmental entity, has
			 the burden of proving by a preponderance of the evidence that the person is
			 exempt from the tax imposed by chapter 368A of NRS.
2. Any person who claims to be a governmental
			 entity exempt from the provisions of
			 NRS
			 368A.200, as amended by section 1.7 of Senate
			 Bill No. 367, chapter 417, Statutes of Nevada 2021, at page 2708, or any person
			 who claims to provide live entertainment entirely for the benefit of such a
			 governmental entity, shall, upon the request of the Department, provide to the
			 Department such records as the Department deems necessary to demonstrate that
			 the person who claims to be a governmental entity or the organization for whose
			 benefit the person provided live entertainment is a governmental
			 entity.
Added to NAC by Tax Comm'n by
				R056-21A,
				eff. 12/29/2022
NRS 360.090,
				  368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION › Section 368A.010 - Definitions

Current through June 11, 2024
As used in NAC
				368A.010 to
				368A.170, inclusive, and
				sections 2 and 3, unless the context otherwise requires, the words and terms
				defined in NAC
				368A.030 to
				368A.095, inclusive, have the
				meanings ascribed to them in those sections.
Added to NAC by Tax
				Comm'n by R212-03, eff. 12-4-2003; A by R196-05, 2-23-2006; A by
				R062-15A,
				eff. 11/2/2016; A by
				R056-21A,
				eff. 12/29/2022
NRS 360.090,
				  368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION › Section 368A.030 - "Commission" defined

Current through June 11, 2024
"Commission" means the Nevada Tax Commission.
Added to NAC by Tax
				Comm'n by R212-03, eff. 12-4-2003
NRS
				  360.090,
				  368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION › Section 368A.040 - "Department" defined

Current through June 11, 2024
"Department" means the Department of Taxation.
Added to NAC by Tax
				Comm'n by R212-03, eff. 12-4-2003
NRS
				  360.090,
				  368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION › Section 368A.060 - "Live entertainment status" defined (Repealed)

Current through June 11, 2024
Added to NAC by Tax
				Comm'n by R212-03, eff. 12-4-2003; R by
				R062-15A,
				eff. 11/2/2016
NRS
				360.090,
				368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION › Section 368A.070 - "Nonprofit organization" defined

Current through June 11, 2024
"Nonprofit organization" means any organization described in
				paragraph (a) of subsection 2 of
				NRS
				368A.200 or paragraph (d) of subsection 4 of
				that section.
Added to NAC by Tax
				Comm'n by R212-03, eff. 12-4-2003; A by R196-05, 2-23-2006; A by
				R062-15A,
				eff. 11/2/2016
NRS
				360.090,
				368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION › Section 368A.080 - "Patron" defined

Current through June 11, 2024
"Patron" means a person who gains access to a facility where
				live entertainment is provided and who neither solicits nor receives, from any
				source, any payment, reimbursement, remuneration or other form of consideration
				, other than a prize for participation in a contest between patrons, for being
				present in the facility or providing live entertainment at the
				facility.
Added to NAC by Tax
				Comm'n by R212-03, eff. 12-4-2003; A by
				R062-15A,
				eff. 11/2/2016
NRS
				360.090,
				368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION › Section 368A.090 - "Taxpayer" defined

Current through June 11, 2024
"Taxpayer" means any person described in
				NRS
				368A.110.
Added to NAC by Tax
				Comm'n by R212-03, eff. 12-4-2003
NRS
				  360.090,
				  368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION › Section 368A.093 - "Ticket broker" defined

Current through June 11, 2024
"Ticket broker" means a person who is not affiliated with a
				taxpayer and who purchases an admission to a facility where live entertainment
				is provided from the taxpayer for the purpose of resale to a
				patron.
Added to NAC
				by Tax Comm'n by
				R062-15A,
				eff. 11/2/2016
NRS
				360.090,
				368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION › Section 368A.095 - "Ticket service provider" defined

Current through June 11, 2024
"Ticket service provider" means a person who, pursuant to an
				agreement with a taxpayer and on behalf of the taxpayer, sells to a patron an
				admission to a facility where live entertainment is provided.
Added to NAC
				by Tax Comm'n by
				R062-15A,
				eff. 11/2/2016
NRS
				360.090,
				368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION › Section 368A.100 - Interpretation of certain statutory terms

Current through June 11, 2024
For the purposes of chapter 368A of NRS and NAC
				368A.010 to
				368A.170, inclusive, and
				sections 2 and 3, the Commission will interpret the term:
1. "Admission" to mean the right or privilege
			 to enter, or have access to, a facility where live entertainment is
			 provided.
2. "Boxing contest or
			 exhibition" to have the meaning ascribed in
			 NRS
			 467.0107 to the term "unarmed
			 combat."
3. "Complimentary" to mean
			 the granting of admission to a facility where live entertainment is provided
			 without the receipt of any form of payment or consideration by the taxpayer
			 from any person who is not affiliated with the taxpayer.
4. "Marketing or promotional activity" to
			 mean an activity described in subparagraphs (1) to (8), inclusive, of paragraph
			 (a) of subsection 2 of
			 NRS
			 368A.090 that is provided for the primary
			 purpose of drawing attention to a particular product, service or
			 brand.
5. "Membership fee" to mean
			 an amount paid for a membership that provides admission to a facility where
			 live entertainment is provided.
6.
			 "Performance" to mean the presentation of an activity described in
			 subparagraphs (1) to (8), inclusive, of paragraph (a) of subsection 2 of
			 NRS
			 368A.090 that is the primary reason for which
			 a patron or patrons paid an admission charge to enter, or have access to, the
			 facility. In determining whether an activity constitutes a performance pursuant
			 to this subsection, the Commission may consider, without limitation, the
			 following factors:
(a) Whether the activity is
			 advertised, promoted or otherwise marketed; and
(b) Whether the activity garners the
			 predominant attention of a patron or patrons of the facility.
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION › Section 368A.110 - Taxpayers: General requirements

Current through June 11, 2024
1. Except as
			 otherwise provided in subsection 3, if a taxpayer intends to provide live
			 entertainment at a facility that is not a licensed gaming establishment, the
			 taxpayer shall register with the Department to collect the tax. The taxpayer
			 shall thereafter collect and remit the tax to the Department in accordance with
			 the provisions of chapter 368A of NRS and NAC
			 368A.010 to
			 368A.170, inclusive, and
			 sections 2 and 3.
2. Except as
			 otherwise provided in subsection 3, if a taxpayer intends to provide live
			 entertainment at a facility that is a licensed gaming establishment, the
			 taxpayer shall act in accordance with NAC
			 368A.300 to
			 368A.540, inclusive.
3. If a taxpayer is an escort or escort
			 service, the taxpayer must:
(a) Register with
			 the Department to collect the tax on live entertainment. The taxpayer shall
			 thereafter collect and remit the tax to the Department in accordance with the
			 provisions chapter 368A of NRS and NAC
			 368A.010 to
			 368A.170, inclusive.
(b) Maintain the following records for a
			 period of at least 4 years after the date on which the record is created:
(1) The date on which the service of
			 escorting a person or persons at one or more locations in this State is
			 provided; and
(2) The full amount
			 charged for that service.
(c) Make the records available for inspection
			 by the Department upon demand at reasonable times during regular business
			 hours.
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION › Section 368A.120 - Applicability of tax: Live entertainment status; sale of food, refreshments or merchandise

Current through June 11, 2024
1. An admission
			 charge is subject to the tax imposed by chapter 368A of NRS when the admission
			 charge is paid in exchange for admission to a facility where taxable live
			 entertainment is provided, regardless of when the live entertainment actually
			 commences and regardless of whether the patron is present for any portion of
			 the live entertainment.
2. Except
			 as otherwise provided in
			 NRS
			 368A.200, the tax imposed by chapter 368A of
			 NRS:
(a) Applies to an admission charge for a
			 patron regardless of whether the patron is present for any portion of the live
			 entertainment.
(b) Applies to each
			 sale of an admission that affords a patron the right to enter, or have access
			 to, a facility where live entertainment is provided, unless the taxpayer
			 establishes that the person has received a full refund of the amount paid for
			 the admission.
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION › Section 368A.130 - Determination of tax rate when maximum occupancy has not been designated

Current through June 11, 2024
1. For the purposes of subsection 4 of
			 NRS
			 368A.020, the Department shall determine the
			 maximum occupancy of a facility where live entertainment is provided in
			 accordance with the provisions of paragraph (b) of subsection 5 of
			 NRS
			 368A.200.
2. For the purposes of subsection 1 and
			 paragraph (b) of subsection 5 of
			 NRS
			 368A.200, if there is no governmental permit
			 designating the maximum occupancy of a facility where live entertainment is
			 provided, the Department must presume that the actual seating capacity of the
			 facility is at least 200 persons and less than 7,500 persons. To rebut this
			 presumption, the taxpayer must establish, to the reasonable satisfaction of the
			 Department, that the actual seating capacity of the facility is less than 200
			 persons or at least 7,500 persons. In determining whether the taxpayer has
			 successfully rebutted the presumption, the Department shall consider all
			 evidence provided by the taxpayer, including, without limitation, evidence of
			 actual attendance, the number of admissions sold or offered for sale, the
			 square footage of the facility, the physical needs or requirements of the
			 patrons in relation to the nature of the live entertainment provided and any
			 other evidence tending to establish the actual seating capacity of the
			 facility.
Added to NAC by Tax
				Comm'n by R212-03, eff. 12-4-2003; A by R196-05, 2-23-2006; A by
				R062-15A,
				eff. 11/2/2016
NRS
				360.090,
				368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION › Section 368A.140 - Computation of tax; inclusion of tax in sales price of food, refreshments or merchandise

Current through June 11, 2024
1. Pursuant to the
			 provisions of subsection 1 of
			 NRS
			 368A.200:
(a) If the taxable event is an admission to a
			 facility in this State where live entertainment is provided, the Department
			 shall apply the tax rate to the total admission charge less the sum of any tax
			 imposed by the United States upon or with respect to an admission charge to
			 live entertainment, whether imposed upon the taxpayer or the patron.
(b) If the taxable event is the live
			 entertainment provided by an escort who is escorting a person or persons at one
			 or more locations in this State, the Department shall apply the tax rate to the
			 total amount, expressed in terms of money, of consideration paid for the
			 service of escorting the person or persons at one or more locations in this
			 State.
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION › Section 368A.143 - Computation of amount of tax due: License or rental fee paid for luxury suite, box or similar product

Current through June 11, 2024
1. For the purposes
			 of subsection 4 of NRS 368A.020
(a) If a
			 license or rental fee paid for a luxury suite, box or similar product at a
			 facility with a maximum occupancy of at least 7,500 persons includes the
			 admission of a certain number of patrons to live entertainment provided at the
			 facility, the amount of the proceeds from the license or rental fee that is
			 subject to the tax imposed by chapter 368A of NRS is equal to the lowest priced
			 admission charge for the live entertainment event at the facility multiplied by
			 the number of admissions to the live entertainment event included in the
			 license or rental fee, regardless of the number of admissions utilized for the
			 live entertainment event. Upon request, a taxpayer shall provide to the
			 Department records to support the lowest priced admission charge for the live
			 entertainment event at the facility and the number of admissions to the live
			 entertainment event included in the license or rental fee.
(b) If a license or rental fee is paid for a
			 luxury suite, box or similar product at a facility with a maximum occupancy of
			 less than 7,500 persons, the entire amount of the proceeds from the license or
			 rental fee is subject to the tax imposed by chapter 368A of NRS.
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION › Section 368A.147 - Collection of tax due

Current through June 11, 2024
The tax imposed by chapter 368A of NRS must be collected
				by:
1. A taxpayer from a ticket broker
			 or patron at the time of the sale of an admission to a facility where taxable
			 live entertainment is provided.
2.
			 A ticket service provider from a patron at the time of the sale of an admission
			 to a facility where taxable live entertainment is provided.
Added to NAC
				by Tax Comm'n by
				R062-15A,
				eff. 11/2/2016
NRS
				360.090,
				368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION › Section 368A.150 - Scope of exemption for nonprofit organizations; assessment and computation of tax by Department

Current through June 11, 2024
1. For the purposes
			 of paragraph (d) of subsection 4 of NRS
			 NRS
			 368A.200, live entertainment is provided by
			 or entirely for the benefit of a nonprofit organization if the proceeds of the
			 admission charges to the facility where the live entertainment is provided
			 become the property of the nonprofit organization. The proceeds of the
			 admission charges do not become the property of a person other than a nonprofit
			 organization as long as the person retains not more of the proceeds than is
			 necessary to cover the direct, supportable costs of hosting, promoting or
			 sponsoring the event at which the live entertainment is provided.
2. Except as otherwise provided in chapter
			 368A of NRS and NAC
			 368A.010 to
			 368A.170, inclusive, and
			 sections 2 to 5, inclusive, unless live entertainment is provided by or
			 entirely for the benefit of a nonprofit organization and the number of tickets
			 to that live entertainment which are offered for sale or other distribution to
			 patrons is less than 7,500, the Department shall assess and compute the excise
			 tax in accordance with NAC
			 368A.140.
3. For the purpose of determining the number
			 of tickets to live entertainment which are offered for sale or distribution to
			 patrons pursuant to paragraph (a) of subsection 2 of
			 NRS
			 368A.200 and paragraph (d) of subsection 4 of
			 that section:
(a) A single ticket providing
			 admission to more than one live entertainment event constitutes a ticket for
			 each such event.
(b) A live
			 entertainment event that is part of an offering of multiple live entertainment
			 events and that requires a separate ticket for admission constitutes a separate
			 live entertainment event.
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION › Section 368A.160 - Documentation required for exemption of nonprofit organization

Current through June 11, 2024
1. Any person who claims to be a nonprofit
			 organization exempt from the provisions of
			 NRS
			 368A.200, or any person who claims to provide
			 live entertainment entirely for the benefit of such a nonprofit organization,
			 has the burden of proving by a preponderance of the evidence that the person is
			 exempt from the tax imposed by chapter 368A of NRS.
2. Any person who claims to be a nonprofit
			 organization exempt from the provisions of
			 NRS
			 368A.200, or any person who claims to provide
			 live entertainment entirely for the benefit of such a nonprofit organization,
			 shall, upon the request of the Department, provide to the Department :
(a) Such records as the Department deems
			 necessary to demonstrate that the person who claims to be a nonprofit
			 organization or the organization for whose benefit the person provided live
			 entertainment:
(1) Meets the criteria to
			 qualify as a religious organization pursuant to
			 26 U.S.C.
			 §
											501(c) and any
			 federal regulations relating thereto;
(2) Has qualified as a tax-exempt
			 organization pursuant to
			 26 U.S.C.
			 §
											501(c); or
(3) Is organized or existing under the
			 provisions of chapter 82 of NRS.
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION › Section 368A.170 - Over-collection of tax: Duties of taxpayer and Department

Current through June 11, 2024
1. As used in this section, "over-collection"
			 means any amount collected as a tax on live entertainment that is exempt from
			 taxation pursuant to subsection 4 of
			 NRS
			 368A.200, or any amount in excess of the
			 amount of the applicable tax as computed in accordance with subsections 1 , 2
			 and 3 of NRS
			 NRS
			 368A.200.
2. Any over-collection must, if possible, be
			 refunded by the taxpayer to the patron from whom it was collected.
3. A taxpayer shall:
(a) Use all practical methods to determine
			 any amount to be refunded pursuant to subsection 2 and the name and address of
			 the person to whom the refund is to be made.
(b) Within 60 days after reporting to the
			 Department that a refund must be made, make an accounting to the Department of
			 all refunds paid. The accounting must be accompanied by any supporting
			 documents required by the Department.
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.300 - Definitions

Current through June 11, 2024
As used in NAC
				368A.300 to
				368A.540, inclusive, and
				sections 2 to 8, inclusive, unless the context otherwise requires, the words
				and terms defined in NAC
				368A.310 to
				368A.390, inclusive, and
				sections 2, 3 and 4 have the meanings ascribed to them in those
				sections.
Added to NAC by Gaming
				Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004; A by
				R104-15A,
				eff. 11/2/2016
NRS
				368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.310 - "Board" defined

Current through June 11, 2024
"Board" means the Nevada Gaming Control
				Board.
Added to NAC by Gaming
				Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004; A by
				R104-15A,
				eff. 11/2/2016
NRS
				368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.320 - "Chairman" defined

Current through June 11, 2024
"Chairman" means the Chairman of the Board or a person
				designated by him.
Added to NAC by Gaming
				Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004
NRS
				  368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.330 - "Live entertainment status" defined (Repealed)

Current through June 11, 2024
Added to NAC by Gaming
				Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004; R by
				R104-15A,
				eff. 11/2/2016
NRS
				368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.340 - "Nonprofit organization" defined

Current through June 11, 2024
"Nonprofit organization" means any organization described in
				paragraph (a) of subsection 2 of
				NRS
				368A.200 or paragraph (d) of subsection 4 of
				NRS
				368A.200.
Added to NAC by Gaming
				Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004; A by
				R104-15A,
				eff. 11/2/2016
NRS
				368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.350 - "Nonrestricted license" defined

Current through June 11, 2024
"Nonrestricted license" has the meaning ascribed to it in
				NRS
				463.0177.
Added to NAC by Gaming
				Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004
NRS
				  368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.355 - Operator" defined

Current through June 11, 2024
"Operator" has the meaning ascribed to it in paragraph (c) of
				subsection 5 of
				NRS
				368A.200.
Added to NAC
				by Gaming Comm'n by
				R104-15A,
				eff. 11/2/2016
NRS
				368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.360 - "Package" defined

Current through June 11, 2024
"Package" means any aggregation of rights to rooms, food,
				beverages, merchandise, entertainment, services or other items which is
				advertised to the public as a single unit and sold for a single
				price.
Added to NAC by Gaming
				Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004; A by
				R104-15A,
				eff. 11/2/2016
NRS
				368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.370 - "Patron" defined

Current through June 11, 2024
"Patron" means a person who gains access to a facility where
				live entertainment is provided and who neither solicits nor receives, from any
				source, any payment, reimbursement, remuneration or other form of consideration
				for providing live entertainment at the facility.
Added to NAC by Gaming
				Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004
NRS
				  368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.380 - "Restricted license" defined

Current through June 11, 2024
"Restricted license" has the meaning ascribed to it in
				NRS
				463.0189.
Added to NAC by Gaming
				Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004
NRS
				  368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.390 - "Taxpayer" defined

Current through June 11, 2024
"Taxpayer" means any person described in subsection 1 of
				NRS
				368A.110.
Added to NAC by Gaming
				Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004
NRS
				  368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.393 - "Ticket broker" defined

Current through June 11, 2024
"Ticket broker" means a person who is not affiliated with a
				taxpayer or an operator and who purchases an admission to a facility where live
				entertainment is provided from the taxpayer or operator for the purpose of
				resale to a patron.
Added to NAC
				by Gaming Comm'n by
				R104-15A,
				eff. 11/2/2016
NRS
				368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.395 - "Ticket service provider" defined

Current through June 11, 2024
"Ticket service provider" means a person who, pursuant to an
				agreement with a taxpayer or an operator and on behalf of the taxpayer or
				operator, sells to a patron an admission to a facility where live entertainment
				is provided.
Added to NAC
				by Gaming Comm'n by
				R104-15A,
				eff. 11/2/2016
NRS
				368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.400 - Interpretation of certain statutory terms

Current through June 11, 2024
For the purposes of chapter 368A of NRS and NAC
				368A.300 to
				368A.540, inclusive, and
				sections 2 to 8, inclusive, the Board shall interpret the term:
1. "Admission" to mean the right or privilege
			 to enter, or have access to, a facility where live entertainment is
			 provided.
2. "Boxing contest or
			 exhibition" to have the meaning ascribed in
			 NRS
			 467.0107 to the term "unarmed
			 combat."
3. "Complimentary" to mean
			 the granting of admission to a facility where live entertainment is provided
			 without the receipt of any form of payment or consideration by the taxpayer or
			 operator from any person who is not affiliated with the taxpayer or
			 operator.
4. "Marketing or
			 promotional activity" to mean an activity described in subparagraphs (1) to
			 (8), inclusive, of paragraph (a) of subsection 2 of
			 NRS
			 368A.090 that is provided for the primary
			 purpose of drawing attention to a particular product, service or
			 brand.
5. "Membership fee" to mean
			 an amount paid for a membership that provides admission to a facility where
			 live entertainment is provided.
6.
			 "Performance" to mean the presentation of an activity described in
			 subparagraphs (1) to (8), inclusive, of paragraph (a) of subsection 2 of
			 NRS
			 368A.090 that is the primary reason for which
			 a patron or patrons paid an admission charge to enter, or have access to, the
			 facility. In determining whether an activity constitutes a performance pursuant
			 to this subsection, the Board may consider, without limitation, the following
			 factors:
(a) Whether the activity is
			 advertised, promoted or otherwise marketed; and
(b) Whether the activity garners the
			 predominant attention of a patron or patrons of the facility.
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.405 - Advisory opinion of Board: Contents of request by taxpayer; applicability; publication authorized; availability of other remedies

Current through June 11, 2024
1. A taxpayer may request an advisory opinion
			 from the Board concerning any matter relating to the tax imposed by
			 NRS
			 368A.200.
2. A request for an advisory opinion must be
			 in writing and contain the following:
(a) A
			 statement that the taxpayer is requesting an advisory opinion.
(b) Where applicable, the name of the
			 facility or facilities where the live entertainment that is the subject of the
			 advisory opinion is, or will be, provided.
(c) A succinct statement of all the facts and
			 circumstances necessary for the Board to properly respond to the
			 request.
(d) A clear, simple
			 statement of the issue or question to be resolved.
(e) A statement of all statutes, regulations
			 or other authority which the taxpayer believes may be relevant to the
			 disposition of the request.
(f) A
			 statement of the taxpayer's opinion of the proper disposition of the request,
			 with supporting arguments and authorities.
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.410 - Applicability of tax: Live entertainment status; dinner show

Current through June 11, 2024
1. Except as otherwise provided in subsection
			 2, an admission charge is subject to the tax imposed by chapter 368A of NRS
			 when the admission charge is paid in exchange for admission to a facility where
			 taxable live entertainment is provided .
2. A taxpayer may submit a written request to
			 the Chair for approval of an alternative method of determining whether an
			 admission charge is subject to the tax imposed by chapter 368A of NRS pursuant
			 to this section. The Chair or the designee of the Chair may, in his or her
			 discretion, approve or deny the request.
Added to NAC by Gaming
				Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004; A by
				R104-15A,
				eff. 11/2/2016
NRS
				368A.140