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Nevada outlines live entertainment tax rules for gaming establishments

Regulation

Source: Nevada Gaming Control Board (NV)

Nevada’s information page says the Live Entertainment Tax applies potentially to gaming and non-gaming establishments. The tax took effect on 1 January 2004, replacing the Casino Entertainment Tax; gaming taxpayers fall under the Gaming Control Board and Nevada Gaming Commission, while non-gaming taxpayers fall under the Department of Taxation.

The guidance identifies which Nevada authorities oversee gaming and non-gaming taxpayers subject to the tax.

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