Nevada Administrative Code

NAC 368A.360 “Package” defined. (NRS 368A.140) “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 …

NAC 368A.370 “Patron” defined. (NRS 368A.140) “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 …

NAC 368A.380 “Restricted license” defined. (NRS 368A.140) “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)

NAC 368A.390 “Taxpayer” defined. (NRS 368A.140) “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)

NAC 368A.393 “Ticket broker” defined. (NRS 368A.140) “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 …

NAC 368A.395 “Ticket service provider” defined. (NRS 368A.140) “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…

NAC 368A.400 Interpretation of certain terms. (NRS 368A.140) For the purposes of chapter 368A of NRS and NAC 368A.300 to 368A.540, 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 enter…

NAC 368A.405 Advisory opinion of Board: Contents of request by taxpayer; applicability; publication authorized; availability of other remedies. (NRS 368A.140) 1. A taxpayer may request an advisory opinion from the Board concerning any matter relating to the tax imposed by NRS 368…

NAC 368A.410 Applicability of tax: Admission charge to facility; request for approval of alternative method of determination. (NRS 368A.140) 1. Except as otherwise provided in subsection 2, an admission charge is subject to the tax imposed by chapter 368A of NRS when the admissio…

NAC 368A.420 Applicability of tax: Particular circumstances of admission charge; exceptions. (NRS 368A.140) Except as otherwise provided in NRS 368A.200, the tax imposed by that section: 1. Applies to an admission charge for a patron regardless of whether the patron is present fo…

NAC 368A.440 Determination of maximum occupancy by Board; presumption when maximum occupancy not designated on permit; rebuttal of presumption by taxpayer. (NRS 368A.140) 1. For the purposes of subsection 4 of NRS 368A.020, the Board shall determine the maximum occupancy of a fac…

NAC 368A.450 Computation of amount of tax due: Generally. (NRS 368A.140) For purposes of computing the amount of the tax due pursuant to chapter 368A of NRS: 1. The tax rate must be applied to the total amounts paid for taxable admission charges, excluding the amount of any feder…

NAC 368A.453 Computation of amount of tax due: License or rental fee paid for luxury suite, box or similar product; request for approval of alternative method of calculating. (NRS 368A.140) 1. Except as otherwise provided in subsection 2, for the purposes of subsection 4 of NRS 3…

NAC 368A.457 Collection of tax due. (NRS 368A.140) The tax imposed by chapter 368A of NRS must be collected by: 1. A taxpayer or an operator from a ticket broker or patron at the time of the sale of an admission to a facility where live entertainment is provided. 2. A ticket serv…

NAC 368A.460 Statement of admission charge shown on ticket or displayed at box office: Required disclosure; payment of tax based on admission charge shown or displayed; receipt substitutes for ticket. (NRS 368A.140) 1. The statement of the admission charge required to be shown or…

NAC 368A.470 Scope of exemption for nonprofit organizations; assessment and computation of tax by Board. (NRS 368A.140) 1. For the purposes of paragraph (d) of subsection 4 of NRS 368A.200, live entertainment is provided by or entirely for the benefit of a nonprofit organization …

NAC 368A.480 Documentation required for exemption of nonprofit organization. (NRS 368A.140) 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 n…

NAC 368A.490 Responsibilities of persons licensed to conduct gaming at gaming establishment: Payment of tax; maintenance of records; monthly and quarterly reports. (NRS 368A.140, 368A.160) 1. If live entertainment that is taxable under chapter 368A of NRS is provided at a license…

NAC 368A.500 Records: Taxpayer, operator and ticket service provider required to record all sales; responsibilities of taxpayer; maintenance and availability. (NRS 368A.140, 368A.160) 1. A taxpayer, operator or ticket service provider shall: (a) Record all sales which are taxable…

NAC 368A.510 Procedures for internal control. (NRS 368A.140) 1. Each: (a) Group I licensee that provides live entertainment shall comply with any minimum standards for internal control for entertainment adopted by the Chair pursuant to Regulation 6.090 of the Nevada Gaming Commis…

NAC 368A.520 Refund of overpayment of taxes. (NRS 368A.140) The provisions of NRS 463.387 shall be deemed to apply to a claim pursuant to NRS 368A.260 by a taxpayer for the refund of any overpayment of taxes, except that: 1. The claim must be filed within 3 years after the last d…

NAC 368A.525 Over-collection of tax: Duties of taxpayer and Board; refund to patron; payment of over-collection to Board under certain circumstances. (NRS 368A.140) 1. Any over-collection must, if possible, be refunded by the taxpayer to the patron from whom it was collected. 2. …

NAC 368A.530 Penalty for evasion or nonpayment of tax. (NRS 368A.140) Any taxpayer liable for the payment of the tax imposed by chapter 368A of NRS who willfully fails to report, pay or truthfully account for the tax is liable for a penalty in the amount of the tax evaded or not …

NAC 368A.540 Violation constitutes unsuitable method of operation. (NRS 368A.140) A violation of any of the provisions of NAC 368A.300 to 368A.540, inclusive, or chapter 368A of NRS constitutes an unsuitable method of operation subjecting a licensed gaming establishment to the su…

NAC 369.001 Definitions. (NRS 360.090, 369.150) As used in this chapter, unless the context otherwise requires, the words and terms defined in NAC 369.002, 369.003 and 369.004 have the meanings ascribed to them in those sections. (Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2…

NAC 369.002 “Case of wine” defined. (NRS 360.090, 369.150) “Case of wine” means 12 bottles of wine, each containing 750 milliliters of wine, or an amount equal to that volume of wine which equals 2.37753 wine gallons. (Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

NAC 369.003 “Department” defined. (NRS 360.090, 369.150) “Department” means the Department of Taxation. (Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

NAC 369.004 “Fiscal year” or “year” defined. (NRS 360.090, 369.150) “Fiscal year” or “year” means the 12-month period from July 1 through June 30. (Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

NAC 369.006 “Liquor” defined. (NRS 360.090, 369.150) “Liquor” has the meaning ascribed to it in NRS 369.040. (Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

NAC 369.008 “Supplier” defined. (NRS 360.090, 369.150) “Supplier” has the meaning ascribed to it in NRS 369.111. (Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

NAC 369.010 Shipments to permissible persons. (NRS 360.090, 369.150) 1. A person with a valid certificate of compliance may ship direct to a person with a permit as a permissible person without the necessity of delivery being made first to a licensed importer-wholesaler if the sh…

NAC 369.012 Certificate of compliance. (NRS 360.090, 369.150) Before a supplier ships liquor into this State pursuant to paragraph (b) or (c) of subsection 2 of NRS 369.490, the supplier must obtain a certificate of compliance issued pursuant to NRS 369.430. (Added to NAC by Tax …

NAC 369.014 Payment of excise tax; penalty and interest on late payment. (NRS 360.090, 369.150, 369.462) A supplier who ships liquor into this State pursuant to paragraph (b) or (c) of subsection 2 of NRS 369.490 must pay to the Department the excise tax levied pursuant to NRS 36…

NAC 369.016 Submission of report for shipments of liquor; failure to comply. (NRS 360.090, 369.150, 369.430) 1. A supplier shall submit to the Department, with documentation, a report on a form prescribed by the Department that includes, without limitation, the: (a) Name and addr…

NAC 369.020 Conversion of liters to gallons. (NRS 360.090, 369.150) 1. The reports of licensees must be in wine gallons. 2. To convert liters to wine gallons for reporting purposes, licensees shall use the following standards: (a) For wine, to convert to wine gallons on any recor…

NAC 369.026 Designation of importer; notice. (NRS 360.090, 369.150, 369.386) A supplier who designates an importer in this State pursuant to NRS 369.386 shall submit a written notice to the Department which includes, without limitation, the name and address of each designated imp…

NAC 369.028 Notice required for certain shipments of wine; fee; failure to comply. (NRS 360.090, 369.150, 369.466) 1. A supplier who is required to pay the fee set forth in NRS 369.466 shall notify the Department in writing that the supplier has shipped 200 cases or more of wine …

NAC 369.030 Receipt by Commission of reports, returns and remittances. (NRS 360.090, 369.150) 1. Any report, return or remittance to cover a payment required by chapter 369 of NRS, which is transmitted through the United States mail shall be deemed filed or received on the date s…

NAC 369.055 Payment to wholesale dealer by retail liquor store by electronic transfer of money authorized. (NRS 369.150, 369.485) 1. A retail liquor store may make payment to a wholesale dealer for liquor pursuant to NRS 369.485 by use of the electronic transfer of money if the w…

NAC 369.060 Adoption of ordinances by local government, counties and cities. (NRS 360.090, 369.150, 369.489) 1. Each county and city in this State shall adopt ordinances regulating liquor delivery which are consistent with the provisions of NRS 369.489 and NAC 369.061 to 369.066,…

NAC 369.061 Delivery of liquor to consumer in connection with retail sale; requirements. (NRS 360.090, 369.150, 369.489) 1. A retail liquor store, or a delivery support service acting on behalf of a retail liquor store, may accept orders for and deliver liquor in its original pac…

NAC 369.062 Delivery of liquor to consumer in connection with retail sale; age restrictions. (NRS 360.090, 369.150, 369.489) 1. A retail liquor store, or a delivery support service acting on behalf of a retail liquor store, shall ensure that any person making a delivery on behalf…

NAC 369.063 Certain actions not deemed sale. (NRS 360.090, 369.150, 369.489) Action taken by a delivery support service on behalf of a retail liquor store to facilitate a sale of liquor by the retail liquor store, including, without limitation, the soliciting or receiving of an o…

NAC 369.064 Delivery logs; requirements. (NRS 360.090, 369.150, 369.489) 1. Each person who makes a delivery pursuant to NRS 369.489, on behalf of a retail liquor store, or delivery support service acting on behalf of a retail liquor store, shall maintain a delivery log which inc…

NAC 369.065 Maintenance and inspection of records. (NRS 360.090, 369.150, 369.489, 369.550) A retail liquor store shall maintain the delivery orders, delivery logs, receipts and journals relevant to each delivery made by the retail liquor store, or delivery support service acting…

NAC 369.066 Penalties. (NRS 360.090, 369.150, 369.489) The Department may impose the following penalties on a retail liquor store that violates any of the provisions of NAC 369.061 to 369.065, inclusive, within any 24-month period: 1. For the first violation, a penalty of not mor…

NAC 369.067 Maintenance and inspection of brew pub records. (NRS 360.090, 369.150, 597.230) 1. A brew pub which manufactures and sells malt beverages to a wholesaler located outside of this State shall maintain such records as are necessary to determine the amount of malt beverag…