Section 368A.110 - Taxpayers: General requirements1. 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 of LCB File No. R056-21.2. 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 of chapter 368A of NRS and NAC 368A.010 to 368A.170, inclusive, and sections 2 and 3 of LCB File No. R056-21.(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, without deduction for any service cost, interest, losses, tips or gratuities or any other expense.(c) Make the records available for inspection by the Department upon demand at reasonable times during regular business hours.Nev. Admin. Code § 368A.110
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; A by R041-24A, eff. 9/16/2024