§ 360.7586 — “Qualified production” defined

Nevada § 360.7586

• Jurisdiction: Nevada
• Title 32: REVENUE AND TAXATION
• Ch. 360: General

Text

1. “Qualified production” includes preproduction, production and postproduction and means:
(a) A theatrical, direct-to-video or other media motion picture.
(b) A made-for-television motion picture.
(c) Visual effects or digital animation sequences.
(d) A television pilot program.
(e) A television, Internet or other media series, including, without limitation, a comedy, drama, miniseries, soap opera, talk show, game show or telenovela, or an episode of such a series.
(f) A reality show.
(g) A national or regional commercial or series of commercials.
(h) An infomercial.
(i) A music video.
(j) A documentary film or series.
(k) Other visual media productions, including, without limitation, video games and mobile applications.
2. The term does not include:
(a) A news, weather or current events program.
(b) A production that is primarily produced for industrial, corporate or institutional use.
(c) A telethon or any production that solicits money, other than a production which is produced for national distribution.
(d) A political advertisement.
(e) A sporting event, including, without limitation, a sportscast, preshow, postshow or sports newscast related to a sporting event. A qualified production described by subsection 1 shall not be deemed a sporting event for the purposes of this paragraph for the sole reason that it features athletes or relates to sports.
(f) A gala, pageant or awards show.
(g) Any other type of production that is excluded by regulations adopted by the Office of Economic Development pursuant to NRS 360.759 .

Legislative History

(Added to NRS by 2013, 3090 ; A 2015, 1100 , 1109 ; 2021, 279 )