Nevada Statutes
§ 368A.110 — “Taxpayer” defined
Nevada § 368A.110
This text of Nevada § 368A.110 (“Taxpayer” defined) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Nev. Rev. Stat. § 368A.110 (2026).
Text
“Taxpayer” means:
1.Except as otherwise provided in subsection 4, if live entertainment that is taxable under this chapter is provided at a licensed gaming establishment, the person licensed to conduct gaming at that establishment.
2.Except as otherwise provided in subsections 3 and 4, if live entertainment that is taxable under this chapter is not provided at a licensed gaming establishment, the owner or operator of the facility where the live entertainment is provided.
3.Except as otherwise provided in subsection 4, if live entertainment that is taxable under this chapter is provided at a publicly owned facility or on public land, the person who collects the taxable receipts.
4.If live entertainment that is taxable under this chapter is provided by an escort, the escort or, if the es
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Legislative History
(Added to NRS by 2003, 20th Special Session, 147 ; A 2015, 3765 )
Nearby Sections
15
§ 368A.010
Definitions§ 368A.020
“Admission charge” defined§ 368A.030
“Board” defined§ 368A.040
“Business” defined§ 368A.050
“Business entity” defined§ 368A.053
Casual assemblage” defined§ 368A.055
Commission” defined§ 368A.057
“Escort” defined§ 368A.058
“Escort service” defined§ 368A.060
“Facility” defined§ 368A.070
“Game” defined§ 368A.075
“Governmental entity” defined§ 368A.080
“Licensed gaming establishment” defined§ 368A.090
“Live entertainment” defined§ 368A.097
Shopping mall” definedCite This Page — Counsel Stack
Bluebook (online)
Nevada § 368A.110, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/368A.110.