Nevada Administrative Code

NAC 366.250 Applications for and restrictions on refunds. (NRS 366.110, 366.650) 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 …

NAC 366.300 Records of shipment: Contents. (NRS 366.110, 366.685, 366.692) 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 t…

NAC 366.310 Records of shipment: Compliance with requirement concerning color and concentration of dye. (NRS 366.110, 366.692) 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 …

NAC 366.315 Records of exporter: Form and contents. (NRS 366.110, 366.685) 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 an…

NAC 366.320 Records of transporter: Form and contents. (NRS 366.110, 366.685) 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 h…

NAC 366.350 Agreement with governing body of tribe for collection of taxes. (NRS 366.110) 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 …

NAC 366.355 Taxable sales on reservation: Collection of tax by supplier; refund of tax to tribe. (NRS 366.110) 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…

NAC 366.400 Violation of statute, regulation or order: Imposition, amount and effect of failure to timely pay administrative fine. (NRS 366.110, 366.740) 1. Except as otherwise provided in this section, if the Department imposes an administrative fine pursuant to NRS 366.740, the…

NAC 366.410 Fraudulent use of special fuel: Imposition, amount, reduction and payment of administrative fine. (NRS 366.110, 366.735) 1. Except as otherwise provided in this section, if the Department imposes an administrative fine pursuant to NRS 366.735, the Department will impo…

NAC 366.420 Failure of seller or distributor to control access to dyed special fuel: Imposition, amount and payment of administrative fine. (NRS 366.110, 366.733) 1. Except as otherwise provided in this section, if the Department imposes an administrative fine pursuant to NRS 366…

NAC 366.430 Order to seal special fuel pump or metered pipes and hoses of rack: Issuance; delivery to sheriff. (NRS 366.110, 366.715, 366.750) 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 …

NAC 368A.010 Definitions. (NRS 360.090, 368A.140) As used in NAC 368A.010 to 368A.170, inclusive, 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 …

NAC 368A.030 “Commission” defined. (NRS 360.090, 368A.140) “Commission” means the Nevada Tax Commission. (Added to NAC by Tax Comm’n by R212-03, eff. 12-4-2003)

NAC 368A.040 “Department” defined. (NRS 360.090, 368A.140) “Department” means the Department of Taxation. (Added to NAC by Tax Comm’n by R212-03, eff. 12-4-2003)

NAC 368A.070 “Nonprofit organization” defined. (NRS 360.090, 368A.140) “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. 12-4-20…

NAC 368A.080 “Patron” defined. (NRS 360.090, 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, othe…

NAC 368A.090 “Taxpayer” defined. (NRS 360.090, 368A.140) “Taxpayer” means any person described in NRS 368A.110. (Added to NAC by Tax Comm’n by R212-03, eff. 12-4-2003)

NAC 368A.093 “Ticket broker” defined. (NRS 360.090, 368A.140) “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 368A.095 “Ticket service provider” defined. (NRS 360.090, 368A.140) “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 …

NAC 368A.100 Interpretation of certain terms. (NRS 360.090, 368A.140) For the purposes of chapter 368A of NRS and NAC 368A.010 to 368A.170, inclusive, the Commission will interpret the term: 1. “Admission” to mean the right or privilege to enter, or have access to, a facility whe…

NAC 368A.110 Taxpayers: General requirements; specification of provisions applicable to licensed gaming establishments, escorts and escort services. (NRS 360.090, 368A.140) 1. Except as otherwise provided in subsection 3, if a taxpayer intends to provide live entertainment at a f…

NAC 368A.120 Applicability of tax: Admission charge to facility; exceptions. (NRS 360.090, 368A.140) 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 entertainm…

NAC 368A.130 Determination of maximum occupancy by Department; presumption when maximum occupancy not designated on permit; rebuttal of presumption by taxpayer. (NRS 360.090, 368A.140) 1. For the purposes of subsection 4 of NRS 368A.020, the Department shall determine the maximum…

NAC 368A.140 Computation of amount of tax due: Generally. (NRS 360.090, 368A.140) 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 t…

NAC 368A.143 Computation of amount of tax due: License or rental fee paid for luxury suite, box or similar product. (NRS 360.090, 368A.140) 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 fac…

NAC 368A.147 Collection of tax due. (NRS 360.090, 368A.140) 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 se…

NAC 368A.150 Scope of exemption for nonprofit organizations; assessment and computation of tax by Department. (NRS 360.090, 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…

NAC 368A.155 Scope of exemption for governmental entities; assessment and computation of tax by Department. (NRS 360.090, 368A.140) 1. For the purposes of paragraph (p) of subsection 4 of NRS 368A.200, live entertainment is provided by or entirely for the benefit of a governmenta…

NAC 368A.160 Documentation required for exemption of nonprofit organization. (NRS 360.090, 368A.140) 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…

NAC 368A.165 Documentation required for exemption of governmental entity. (NRS 360.040, 368A.140) 1. Any person who claims to be a governmental entity exempt from the provisions of NRS 368A.200, or any person who claims to provide live entertainment entirely for the benefit of su…

NAC 368A.170 Over-collection of tax: Duties of taxpayer and Department; refund to patron; payment of over-collection to Department under certain circumstances. (NRS 360.090, 368A.140) 1. As used in this section, “over-collection” means any amount collected as a tax on live entert…

NAC 368A.300 Definitions. (NRS 368A.140) As used in NAC 368A.300 to 368A.540, inclusive, unless the context otherwise requires, the words and terms defined in NAC 368A.310 to 368A.395, inclusive, have the meanings ascribed to them in those sections. (Added to NAC by Gaming Contro…

NAC 368A.310 “Board” defined. (NRS 368A.140) “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 Gaming Comm’n by R104-15, 11-2-2016)

NAC 368A.320 “Chair” defined. (NRS 368A.140) “Chair” means the Chair of the Board or a person designated by the Chair. (Added to NAC by Gaming Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004)

NAC 368A.340 “Nonprofit organization” defined. (NRS 368A.140) “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, ef…

NAC 368A.350 “Nonrestricted license” defined. (NRS 368A.140) “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)

NAC 368A.355 “Operator” defined. (NRS 368A.140) “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 R104-15, eff. 11-2-2016)

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…