Revises provisions relating to the excise tax on live entertainment. (BDR 32-692)

REQUIRES TWO-THIRDS MAJORITY VOTE (§ 13) EXEMPT
(Reprinted with amendments adopted on May 29, 2025)
SECOND REPRINT S.B. 431

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SENATE BILL NO. 431–COMMITTEE ON
REVENUE AND ECONOMIC DEVELOPMENT

MARCH 24, 2025
____________

Referred to Committee on Revenue and
Economic Development

SUMMARY—Revises provisions relating to the excise tax on live
entertainment. (BDR 32-692)

FISCAL NOTE: Effect on Local Government: No.
Effect on the State: Yes.

~

EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

AN ACT relating to taxation; imposing the excise tax on admission
to live entertainment events through certain resales;
requiring certain persons who facilitate resales of
admission to live entertainment events to collect the
excise tax on such resales; limiting the liability of such
persons for failure to collect the tax under certain
circumstances; authorizing the Department of Taxation to
adopt regulations to require certain persons who list or
advertise resales of admissions to live entertainment
events to collect and remit the tax under certain
circumstances; revising the distribution of the proceeds of
the tax; making an appropriation; and providing other
matters properly relating thereto.
Legislative Counsel’s Digest:
Existing law provides for the imposition of an excise tax at a rate of 9 percent 1
of the admission charge on admission to certain facilities where live entertainment 2
is provided. Existing law additionally provides that such a tax must be collected 3
from the purchaser at the time of purc hase, whether or not the admission is 4
purchased for resale. (NRS 368A.200) Section 13 of this bill requires the excise tax 5
imposed on admission to live entertainment events to also be imposed on each 6
resale of admission by a reseller, other than an occasional sale. Section 13 requires 7
a reseller to retain certain records and to provide a c redit to a purchaser on the 8
amount of tax owed on the resale of an admission based on the amount of tax paid 9
by the reseller at the time of the initial purchase of the admission. 10
Section 7 of this bill requires a person who directly or indirectly facilita tes 11
resales of admission to certain facilities where live entertainment is provided to 12

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collect and remit the tax if, in the immediately preceding calendar year or the 13
current calendar year, the facilitator had more than $100,000 of gross receipts from 14
certain transactions or made or facilitated 200 or more sales transactions, on the 15
facilitator’s own behalf or on behalf of a reseller, unless the facilitator enters into an 16
agreement with a reseller whereby the reseller agrees to assume responsibility for 17
the collection and imposition of the tax. Section 8 of this bill provides that such a 18
facilitator is not liable for the payment of the tax under certain circumstances. 19
Section 9 of this bill authorizes the Department of Taxation to adopt 20
regulations requirin g certain persons who receive a fee in exchange for listing or 21
advertising resales for a reseller of admission to certain facilities where live 22
entertainment is provided but who do not collect money or other consideration from 23
a customer to impose, collect and remit the tax if 200 or more sales transactions 24
result from referrals made by the person or the cumulative gross receipts of sales 25
resulting from such referrals exceed $100,000. 26
Existing law requires the excise tax imposed on admission to live entertainment 27
events, commonly referred to as the live entertainment tax, to be collected by the 28
Nevada Gaming Control Board or the Department, depending on whether the live 29
entertainment was provided at a licensed gaming establishment. (NRS 368A.110, 30
368A.140) Existing law requires the Board and the Department to deposit all taxes, 31
interest and penalties received from the live entertainment tax in the State Treasury 32
for credit to the State General Fund, except that, on or before October 1 of each 33
year, the Depar tment is required to deposit $150,000 from the taxes, interest and 34
penalties it receives in the State Treasury for credit to the Nevada Arts Council as a 35
continuing appropriation. (NRS 368A.220) Sections 13.5 and 13.9 of this bill 36
require that 1/36 of all taxes, interest and penalties received from the live 37
entertainment tax for a taxable period beginning on or after January 1, 2026, after 38
subtracting the amount of the distribution to the Nevada Arts Council, must be 39
distributed to the regional transportation commission in a county whose population 40
is 700,000 or more (currently only Clark County) for use for the operation and 41
maintenance of a public transit system . Sections 13. 6, 13.9 and 14 of this bill 42
provide that if a certain ballot question for the imposition of a sales and use tax to 43
provide certain funding for that regional transportation commission is not submitted 44
or approved by the voters of such a county before January 1, 2029, the distribution 45
of the live entertainment tax to the regional transportation commission must 46
increase to one-ninth of all taxes, interest and penalties received from the live 47
entertainment tax for a taxable period beginning on or after July 1, 2029 , after 48
subtracting the amount of the distribution to the Nevada Arts Council. 49
Section 13.8 of this bill make s an appropriation to the Department of Taxation 50
for certain expenses to implement the provisions of this bill. 51
Sections 2-6 and 12 of this bill define certain terms relevant t o the tax on 52
admission to live entertainment events. Section 11 of this bill makes a conforming 53
change to make these definitions applicable to this tax. 54

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1. Chapter 368A of NRS is hereby amended by 1
adding thereto the provisions set forth as sections 2 to 10, inclusive, 2
of this act. 3
Sec. 2. “Affiliate” means a person who directly or indirectly 4
owns or controls, is owned or controlled by or is under common 5
ownership or control with another person. For the purposes of this 6

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section, control shall be presumed to exist if any person directly or 1
indirectly owns, controls, holds with the power to vote or holds 2
proxies representing 10 percent or more of the voting securities of 3
any other person. This presumption may be rebutted by a showing 4
that control does not exist in fact. 5
Sec. 3. 1. “Marketplace facilitator” means a person, 6
including any affiliate of the person, who: 7
(a) Directly or indirectly does one or more of the following to 8
facilitate the resale of admission to any facility in this State where 9
live entertainment is provided: 10
(1) Lists, makes available or adv ertises the resale of, by a 11
marketplace reseller in a marketplace owned, operated or 12
controlled by the person, admission to any facility in this State 13
where live entertainment is provided; 14
(2) Facilitates the resale of admission to any facility in this 15
State where live entertainment is provided when such resale is 16
facilitated by a marketplace reseller through a marketplace by 17
transmitting or otherwise communicating an offer or acceptance 18
of such a resale between a marketplace reseller and a purchaser in 19
a forum, including, without limitation, a shop, store, booth, 20
catalog, Internet website or similar forum; 21
(3) Owns, rents, licenses, makes available or operates any 22
electronic or physical infrastructure or any property, process, 23
method, copyright, trademark or patent that connects marketplace 24
resellers to purchasers for the purpose of making resales of 25
admission to any facility in this State where live entertainment is 26
provided; 27
(4) Provides a marketplace for making resales of admission 28
to any facility in this State where live entertainment is provided or 29
otherwise facilitates the resale of admission to any facility in this 30
State where live entertainment is provided, regardless of 31
ownership or control of the right or privilege of admission to the 32
facility in this State where live entertainment is provided that is the 33
subject of the resale; 34
(5) Provides software development or research and 35
development activities related to any activity described in this 36
subsection, if such software development or research and 37
development activities are directly related to the physical or 38
electronic marketplace provided by a marketplace provider; 39
(6) Provides or offers fulfillment or storage services for a 40
marketplace reseller; 41
(7) Sets prices for the resale by a market place reseller of 42
admission to any facility in this State where live entertainment is 43
provided; 44

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(8) Provides or offers customer service to a marketplace 1
reseller or the customers of a marketplace reseller, or accepts or 2
assists with taking orders, return s or exchanges of admission to 3
any facility in this State where live entertainment is provided 4
which was resold by a marketplace reseller; or 5
(9) Brands or otherwise identifies resales as those of the 6
marketplace facilitator; and 7
(b) Directly or indirec tly does one or more of the following to 8
facilitate a sale: 9
(1) Collects the sales price or purchase price of a resale of 10
admission to any facility in this State where live entertainment is 11
provided; 12
(2) Provides payment processing services for a resal e of 13
admission to any facility in this State where live entertainment is 14
provided; 15
(3) Charges, collects or otherwise receives selling fees, 16
listing fees, referral fees, closing fees, fees for inserting or making 17
available the resale of admission to any facility in this State where 18
live entertainment is provided on a marketplace or other 19
consideration from the facilitation of a resale of admission to any 20
facility in this State where live entertainment is provided, 21
regardless of ownership or control of the right or privilege of 22
admission to the facility in this State where live entertainment is 23
provided that is the subject of the resale; 24
(4) Through terms and conditions, agreements or 25
arrangements with a third party, collects payment from a 26
purchaser in connection with a resale of admission to any facility 27
in this State where live entertainment is provided and transmits 28
that payment to the marketplace reseller, regardless of whether the 29
person collecting and transmitting such payment receives 30
compensation or other consideration in exchange for the service; 31
or 32
(5) Provides a virtual currency that purchasers are allowed 33
or required to use to purchase a resale of admission to any facility 34
in this State where live entertainment is provided. 35
2. The term does not include a person who provides Internet 36
advertising services, including, without limitation, the listing for 37
resale of admission to any facility in this State where live 38
entertainment is provided, if the person does not directly or 39
indirectly or through an affiliate: 40
(a) Transmit or otherwise communicate an offer or acceptance 41
between a marketplace reseller and a purchaser of a resale of 42
admission to any facility in this State where live entertainment is 43
provided; and 44

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(b) Do one or more of the activit ies listed in paragraph (b) of 1
subsection 1. 2
Sec. 4. “Marketplace reseller” means a reseller who makes 3
resales of admission to any facility in this State where live 4
entertainment is provided, when such resale: 5
1. Is made through any physical or electronic marketplace 6
owned, operated or controlled by a marketplace facilitator, even if 7
the reseller would not have been required to collect and remit the 8
tax imposed by this chapter had the resale not been made through 9
such marketplace; or 10
2. Results from a referral by a referrer, even if the reseller 11
would not have been required to collect and remit the tax imposed 12
by this chapter had the resale not been made through such 13
referrer. 14
Sec. 5. “Resale” or “resell” means a transaction for the sale 15
of the admission to a facility in this State where live entertainment 16
is provided which occurs after the initial purchase of the 17
admission. The term includes, without limitation, a sale made in 18
person or by telephone, an Internet website or any other means of 19
communication or exchange. 20
Sec. 6. “Reseller” means any person who resells the 21
admission to a facility in this State where live entertainment is 22
provided. 23
Sec. 7. 1. Except as otherwise provided in this section and 24
section 8 of this act, the provisions of this chapter relating to the 25
imposition, collection and remittance of the tax imposed by NRS 26
368A.200 apply to a marketplace facilitator during a calendar year 27
in which or during a calendar year immediately following any 28
calendar year in which: 29
(a) The cumulative gross receipts from retail sales of tangible 30
personal property to customers in this State and the sale of 31
admission to any facility in this State where live entertainment is 32
provided, which are made or facilitated b y the marketplace 33
facilitator on its own behalf or for one or more marketplace 34
sellers, exceed $100,000; or 35
(b) The marketplace facilitator, on his or her own behalf or for 36
one or more marketplace sellers, makes or facilitates a combined 37
total of 200 or m ore separate sales transactions of tangible 38
personal property to customers in this State and of admission to 39
any facility in this State where live entertainment is provided. 40
2. The provisions of this chapter relating to the imposition, 41
collection and remittance of the tax imposed by NRS 368A.200 do 42
not apply to a marketplace facilitator described in subsection 1 if: 43
(a) The marketplace facilitator and the marketplace reseller 44
have entered into a written agreement whereby the marketplace 45

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reseller assumes responsibility for the collection and remittance of 1
the tax imposed by NRS 368A.200 for resales made by the 2
marketplace reseller through the marketplace facilitator; and 3
(b) The marketplace reseller has registered with the 4
Department to collect and remit the tax imposed by 5
NRS 368A.200. 6
 Upon request of the Department, a marketplace facilitator shall 7
provide to the Department a report containing the name of each 8
marketplace reseller with whom the marketplace facilitator has 9
entered into an agreement purs uant to this subsection and such 10
other information as the Department determines is necessary to 11
ensure that each marketplace reseller with whom the marketplace 12
facilitator has entered into an agreement pursuant to this 13
subsection has registered with the De partment to collect and remit 14
the tax imposed by NRS 368A.200. 15
3. Except as otherwise provided in this section and section 8 16
of this act, the provisions of subsection 1 apply regardless of 17
whether: 18
(a) The marketplace reseller for whom a marketplace 19
facilitator makes or facilitates a resale would not have been 20
required to collect and remit the tax pursuant to this chapter had 21
the resale not been facilitated by the marketplace facilitator; 22
(b) The marketplace reseller for whom a marketplace 23
facilitator m akes or facilitates a resale was required to register 24
with the Department to collect and remit the tax imposed by 25
NRS 368A.200; or 26
(c) The amount of the sales price of a resale will ultimately 27
accrue to or benefit the marketplace facilitator, the marketp lace 28
reseller or any other person. 29
Sec. 8. 1. In administering the provisions of this chapter, 30
the Department shall not hold a marketplace facilitator liable for 31
the payment of any tax imposed by this chapter which is 32
attributable to a resale made or facilitated on behalf of a 33
marketplace reseller who is not an affiliate of the marketplace 34
facilitator if: 35
(a) The marketplace facilitator provides proof satisfactory to 36
the Department that the marketplace facilitator has made a 37
reasonable effort to obtain accurate information from the 38
marketplace reseller about the sale; and 39
(b) The failure to collect and remit the correct tax on the resale 40
was due to incorrect information provided to the marketplace 41
facilitator by the marketplace reseller. 42
2. Except as otherwise provided in subsection 3, in 43
administering the provisions of this chapter, the Department shall 44
not hold a marketplace facilitator liable for the payment of any tax 45

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imposed by this chapter which is attributable to a resale made or 1
facilitated on behalf of a marketplace reseller who is not an 2
affiliate of the marketplace facilitator if the marketplace facilitator 3
provides proof satisfactory to the Department that the resale was 4
made before January 1, 2028. 5
3. The relief from liability provided pursuant to subsection 2 6
for the 2026 and 2027 calendar years, respectively, must not 7
exceed 5 percent of the total tax imposed by NRS 368A.200 owed 8
for the calendar year on the taxable receipts of the marketplace 9
facilitator f rom resales made or facilitated by the marketplace 10
facilitator for one or more marketplace resellers. 11
4. If a marketplace facilitator is relieved of liability for the 12
collection and remittance of any amount of the tax imposed by 13
NRS 368A.200 pursuant to subsection 1, the marketplace reseller 14
is liable for the payment of such uncollected, unpaid or unremitted 15
tax. 16
5. To the extent that a marketplace facilitator is relieved of 17
liability for the collection and remittance of any tax pursuant to 18
subsections 2 and 3, the marketplace reseller for whom the 19
marketplace facilitator made or facilitated the resale giving rise to 20
the tax is also relieved of such liability. 21
6. Nothing in this section shall be construed to relieve any 22
person of liability for collecti ng but failing to remit to the 23
Department any tax imposed by this chapter. 24
Sec. 9. 1. The Department may provide by regulation that, 25
except as otherwise provided in this section, the provisions of this 26
chapter relating to the imposition, collection and remittance of the 27
tax imposed by NRS 368A.200 apply to a referrer during a 28
calendar year in which or during a calendar year immediately 29
following any calendar year in which: 30
(a) The cumulative gross receipts from retail sale s of tangible 31
personal property to customers in this State and sales and resales 32
of admission to any facility in this State where live entertainment 33
is provided, which result from referrals from a platform of the 34
referrer, are in excess of $100,000; or 35
(b) There are 200 or more separate sales transactions 36
involving sales of tangible personal property to customers in this 37
State and sales and resales of admission to any facility in this State 38
where live entertainment is provided resulting from referrals from 39
a platform of the referrer. 40
2. Any regulations adopted by the Department pursuant to 41
subsection 1 must provide that the provisions of this chapter 42
relating to the imposition, collection and remittance of the tax 43
imposed by NRS 368A.200 do not apply to a referrer described in 44
subsection 1 if the referrer: 45

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(a) Posts a conspicuous notice on each platform of the referrer 1
that includes all of the following: 2
(1) A statement that the tax imposed by NRS 368A.200 is 3
due on certain purchases; 4
(2) A statement that the marketplace reseller from whom 5
the person is purchasing on the platform may or may not collect 6
and remit the tax imposed by NRS 368A.200 on a purchase; 7
(3) Information informing the purchaser that the notice is 8
provided under the requirements of this section; and 9
(4) Instructions for obtaining additional information from 10
the Department regarding whether and how to remit the tax 11
imposed by NRS 368A.200; 12
(b) The referrer provides a monthly notice to each marketplace 13
reseller to whom the referrer made a referral of a potential 14
customer for admission to any facility in this State where live 15
entertainment is provided during the previous calendar year. Such 16
monthly notice must contain all of the following: 17
(1) A statement that Nevada imposes the tax imposed by 18
NRS 368A.200 on admission to any facility in this State where live 19
entertainment is provided; 20
(2) A statement that a marketplace facilitator must collect 21
and remit the tax imposed by NRS 368A.200; and 22
(3) Instructions for obtaining addit ional information from 23
the Department regarding the collection and remittance of the tax 24
imposed by NRS 368A.200; and 25
(c) The referrer provides the Department with periodic reports 26
in an electronic format and in the manner prescribed by the 27
Department. Such reports must contain all of the following: 28
(1) A list of marketplace resellers who received a notice 29
from the referrer pursuant to paragraph (b); 30
(2) A list on a platform of the referrer of marketplace 31
resellers that collect and remit the tax impose d by NRS 368A.200 32
and that list or advertise the resale of admission to any facility in 33
this State where live entertainment is provided; and 34
(3) An affidavit signed under penalty of perjury from an 35
officer of the referrer affirming that the referrer made reasonable 36
efforts to comply with the applicable notice and reporting 37
requirements of this subsection. 38
3. Any regulations adopted by the Department pursuant to 39
subsection 1 must apply only to referrals by a referrer and must 40
not preclude the applicability of other provisions of this chapter to 41
a person who is a referrer and is also a licensed gaming 42
establishment, the owner or operator of the facility where the live 43
entertainment is provided, a reseller, a marketplace facilitator or a 44
marketplace reseller. 45

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4. As used in this section: 1
(a) “Platform” means an electronic or physical medium, 2
including, without limitation, an Internet website or catalog, that 3
is owned, operated or controlled by a referrer. 4
(b) “Referral” means the transfer though telephone , an 5
Internet link or other means by a referrer of a potential customer 6
to a reseller who advertises or lists on a platform of the referrer 7
the resale of admission to any facility in this State where live 8
entertainment is provided. 9
(c) “Referrer”: 10
(1) Means a person who does all of the following: 11
(I) Contracts or otherwise agrees with a reseller or 12
marketplace facilitator to list or advertise for resale admission to 13
any facility in this State where live entertainment is provided on 14
behalf of a reselle r or marketplace facilitator on a platform, 15
provided such listing or advertisement identifies whether or not 16
the reseller or marketplace facilitator collects the tax imposed by 17
NRS 368A.200; 18
(II) Receives a commission, fee or other consideration 19
from th e reseller or marketplace facilitator for the listing or 20
advertisement; 21
(III) Provides referrals to a reseller or marketplace 22
facilitator, or an affiliate of a reseller or marketplace facilitator; 23
and 24
(IV) Does not collect money or any other consider ation 25
from the customer for the transaction. 26
(2) Does not include: 27
(I) A person primarily engaged in the business of 28
printing or publishing a newspaper; or 29
(II) A person who does not provide the reseller’s or 30
marketplace facilitator’s shipping term s and who does not 31
advertise whether a reseller or marketplace facilitator collects the 32
tax imposed by NRS 368A.200. 33
Sec. 10. 1. Nothing in sections 7 to 10, inclusive, of this act 34
shall be construed to create any remedy o r private right of action 35
against a marketplace facilitator. 36
2. A marketplace facilitator that is required to collect the 37
taxes imposed by this chapter is immune from civil liability for 38
claims arising from or related to the overpayment of taxes imposed 39
by this chapter if the marketplace facilitator acts in good faith and 40
without malicious intent. 41
3. Nothing in this section applies to or otherwise limits: 42
(a) Any claim, action, mandate, power, remedy or discretion of 43
the Department, or an agent or designee of the Department. 44

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(b) The right of a taxpayer to seek a refund pursuant to NRS 1
368A.250 to 368A.340, inclusive. 2
Sec. 11. NRS 368A.010 is hereby amended to read as follows: 3
368A.010 As used in this chapter, unless the context otherwise 4
requires, the words and terms defined in NRS 368A.020 to 5
368A.115, inclusive, and sections 2 to 6, inclusive, of this act have 6
the meanings ascribed to them in those sections. 7
Sec. 12. NRS 368A.110 is hereby amended to read as follows: 8
368A.110 “Taxpayer” means: 9
1. Except as otherwise provided in [subsection] subsections 4, 10
5 and 6, if live entertainment that is taxable under this chapter is 11
provided at a licensed gaming establishment, the person li censed to 12
conduct gaming at that establishment. 13
2. Except as otherwise provided in subsections 3 [and 4,] to 6, 14
inclusive, if live entertainment that is taxable under this chapter is 15
not provided at a licensed gaming establishment, the owner or 16
operator of the facility where the live entertainment is provided. 17
3. Except as otherwise provided in [subsection] subsections 4, 18
5 and 6, if live entertainment that is taxable under this chapter is 19
provided at a publicly owned facility or on public land, the per son 20
who collects the taxable receipts. 21
4. If live entertainment that is taxable under this chapter is 22
provided by an escort, the escort or, if the escort works as an 23
employee, agent or independent contractor for an escort service, the 24
owner or operator of the escort service. 25
5. Except as otherwise provided in subsection 6, with respect 26
to any tax which is due for the resale of the admission to a facility 27
in this State where live entertainment is provided, the reseller. 28
6. With respect to any tax impos ed by this chapter which is 29
due for the resale of the admission to a facility in this State where 30
live entertainment is provided and which a marketplace facilitator 31
or referrer is required to collect, the marketplace facilitator or 32
referrer. 33
Sec. 13. NRS 368A.200 is hereby amended to read as follows: 34
368A.200 1. Except as otherwise provided in this section, 35
there is hereby imposed an excise tax on admission to any facility in 36
this State where live entertainment is provided and on the charge for 37
live entertainment provided by an escort at one or more locations in 38
this State. The rate of the tax is: 39
(a) Except as otherwise provided in paragraph (b), for admission 40
to a facility in this State where live entertainment is provi ded, 9 41
percent of the admission charge to the facility. 42
(b) For live entertainment provided by an escort who is 43
escorting one or more persons at a location or locations in this State, 44

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9 percent of the total amount, expressed in terms of money, of 1
consideration paid for the live entertainment provided by the escort. 2
2. Amounts paid for: 3
(a) Admission charges collected and retained by a nonprofit 4
religious, charitable, fraternal or other organization that qualifies as 5
a tax-exempt organization pursuant to 26 U.S.C. § 501(c), or by a 6
nonprofit corporation organized or existing under the provisi ons of 7
chapter 82 of NRS, are not taxable pursuant to this section, only if 8
the number of tickets to the live entertainment which are offered for 9
sale or other distribution to patrons, either directly or indirectly 10
through a partner, subsidiary, client, affiliate or other collaborator, is 11
less than 7,500. 12
(b) Gratuities directly or indirectly remitted to persons employed 13
at a facility where live entertainment is provided are not taxable 14
pursuant to this section. 15
(c) Fees imposed, collected and retained b y an independent 16
financial institution in connection with the use of credit cards or 17
debit cards to pay the admission charge to a facility where live 18
entertainment is provided are not taxable pursuant to this section. As 19
used in this paragraph, “independen t financial institution” means a 20
financial institution that is not the taxpayer or an owner or operator 21
of the facility where the live entertainment is provided or an affiliate 22
of any of those persons. 23
3. The tax imposed by this section must be added to and 24
collected from the purchaser at the time of purchase, whether or not 25
the admission for live entertainment is purchased for resale. 26
4. Except as otherwise provided in this subsection, in addition 27
to the tax imposed by subsection 1 with respect to the initial sale of 28
admission to any facility in this State where live entertainment is 29
provided, the tax imposed by subsection 1 shall also be collected by 30
a reseller from the purchaser at the time of the resale of admission 31
to a facility in this State where live entertainment is provided. A 32
reseller must maintain records documenting the admission charge 33
and tax paid by the reseller for the initial purchase of the 34
admission and the admission charge and tax collected when the 35
reseller resells the admission. Th e reseller shall pass through to 36
the purchaser the amount of the tax imposed pursuant to this 37
section which was paid by the reseller at the time of the initial 38
purchase by giving the purchaser a credit on the amount of tax 39
owed pursuant to this section on the resale, except that the amount 40
of the credit may not exceed: 41
(a) The amount of tax paid pursuant to this section on the 42
initial purchase of the admission by the reseller; or 43
(b) The amount of tax owed pursuant to this section on the 44
resale of the admission. 45

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 If the resale of admission to any facility in this State where live 1
entertainment is provided is an occasional sale , such a resale is 2
exempt from the payment of any additional amount of excise tax 3
pursuant to this subsection. For the purposes of this subsection, 4
an “occasional sale” is a resale of admission to a facility in this 5
State where live entertainment is provided by a person who is not 6
engaged in the business of reselling such admission, provided that 7
such resale is not one of a series of resales sufficient in number, 8
scope and character to constitute the activity of engaging in the 9
business of making such resales. 10
5. The tax imposed by subsection 1 does not apply to: 11
(a) Live entertainment that this State is prohibited from taxing 12
under the Constitution, laws or treaties of the United States or the 13
Nevada Constitution. 14
(b) Live entertainment that is governed by the Nevada 15
Interscholastic Activities Association pursuant to chapter 385B of 16
NRS or is provided or sponsored by an elementary school, junior 17
high school, middle school or high school, if only pupils or faculty 18
provide the live entertainment. 19
(c) An athletic contest, event, tournament or exhibition provided 20
by an institution of the Nevada System of Higher Education, if 21
students of such an institution are contestants in the contest, event, 22
tournament or exhibition. 23
(d) Live entertainment that is provided by or entirely for the 24
benefit of a nonprofit religious, charitable, fraternal or other 25
organization that qualifies as a tax -exempt organization pursuant to 26
26 U.S.C. § 501(c), or a nonprofit corporation organized or existing 27
under the provisions of chapter 82 of NRS, only if the number of 28
tickets to the live entertainment which are offered for sale or other 29
distribution to patrons, either directly or indirectly through a partner, 30
subsidiary, client, affiliate or other collaborator, is less than 7,500. 31
(e) Any boxing contest or exhibition governed by the provisions 32
of chapter 467 of NRS. 33
(f) Live entertainment that is not provided at a licensed gaming 34
establishment if the facility in which the live entertainment is 35
provided has a maximum occupancy of less than 200 persons. 36
(g) Live entertainment that is provided at a licensed gaming 37
establishment that is licensed for less than 51 slot machines, less 38
than 6 games, or any combination of slot machines and games 39
within those respective limits, if the facility in which the live 40
entertainment is provided has a maximum occupancy of less than 41
200 persons. 42
(h) Live entertainment that is provided at a trade show. 43

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(i) Music performed by musicians who move constantly through 1
the audience if no other form of live entertainment is afforded to the 2
patrons. 3
(j) Live entertainment that is provided at a licensed gaming 4
establishment at private meetings or dinners attended by members of 5
a particular organization or by a casual assemblage if the purpose of 6
the event is not primarily for entertainment. 7
(k) Live entertainment that is provided in the common area of a 8
shopping mall, unless the entertain ment is provided in a facility 9
located within the mall. 10
(l) Food and product demonstrations provided at a shopping 11
mall, a craft show or an establishment that sells grocery products, 12
housewares, hardware or other supplies for the home. 13
(m) Live entertainment that is incidental to an amusement ride, a 14
motion simulator or a similar digital, electronic, mechanical or 15
electromechanical attraction. For the purposes of this paragraph, live 16
entertainment shall be deemed to be incidental to an amusement 17
ride, a m otion simulator or a similar digital, electronic, mechanical 18
or electromechanical attraction if the live entertainment is: 19
(1) Not the predominant element of the attraction; and 20
(2) Not the primary purpose for which the public rides, 21
attends or otherwise participates in the attraction. 22
(n) A race scheduled at a race track in this State and sanctioned 23
by the National Association for Stock Car Auto Racing, if two or 24
more such races are held at that race track during the same calendar 25
year. 26
(o) An athletic contest, event or exhibition conducted by a 27
professional team based in this State if the professional team based 28
in this State is a participant in the contest, event or exhibition. 29
(p) Live entertainment that is provided by or entirely for the 30
benefit of a governmental entity. 31
[5.] 6. As used in this section: 32
(a) [“Affiliate” has the meaning ascribed to it in NRS 463.0133. 33
(b)] “Maximum occupancy” means, in the following order of 34
priority: 35
(1) The maximum occupancy of the facility in which l ive 36
entertainment is provided, as determined by the State Fire Marshal 37
or the local governmental agency that has the authority to determine 38
the maximum occupancy of the facility; 39
(2) If such a maximum occupancy has not been determined, 40
the maximum occupa ncy of the facility designated in any permit 41
required to be obtained in order to provide the live entertainment; or 42
(3) If such a permit does not designate the maximum 43
occupancy of the facility, the actual seating capacity of the facility 44
in which the live entertainment is provided. 45

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[(c)] (b) “Operator” includes, without limitation, a person who 1
operates a facility where live entertainment is provided or who 2
presents, produces or otherwise provides live entertainment. 3
Sec. 13.5. NRS 368A.220 is hereby amended to read as 4
follows: 5
368A.220 1. Except as otherwise provided in this section: 6
(a) Each taxpayer who is a licensed gaming establishment shall 7
file with the Board, on or before the 15th day of each month, a 8
report showing the amount of all taxable receipts for the preceding 9
month or the month in which the taxable events occurred. The report 10
must be in a form prescribed by the Board. 11
(b) All other taxpayers shall file with the Department, on or 12
before the last day of each month, a report showing the amount of 13
all taxable receipts for the preceding month. The report must be in a 14
form prescribed by the Department. 15
2. The Board or the Department, if it deems it necessary to 16
ensure payment to or facilitate the collect ion by the State of the tax 17
imposed by NRS 368A.200, may require reports to be filed not later 18
than 10 days after the end of each calendar quarter. 19
3. Each report required to be filed by this section must be 20
accompanied by the amount of the tax that is d ue for the period 21
covered by the report. 22
4. Except as otherwise provided in [this] subsection [,] 5, the 23
Board and the Department shall deposit all taxes, interest and 24
penalties they receive pursuant to this chapter in the State Treasury 25
for credit to the State General Fund. [On or before October 1 of each 26
year, the] Except as otherwise provided in subsection 5, the State 27
Controller shall distribute monthly 1/36 of all fees, taxes, interest 28
and penalties which derive from the tax imposed pursuant to this 29
chapter to the regional transportation commission created in a 30
county whose population is 700,000 or more. A regional 31
transportation commission receiving a distribution pursuant to 32
this subsection must use the money distributed to operate and 33
maintain a public transit system as defined in NRS 277A.120. 34
5. The Department shall deposit the first $150,000 from the 35
taxes, interest and penalties it receives pursuant to this chapter 36
during each fiscal year in the State Treasury for credit to the 37
Nevada Arts Cou ncil created by NRS 233C.025. The amount 38
deposited in the State Treasury for credit to the Nevada Arts Council 39
pursuant to this subsection is hereby authorized for expenditure by 40
the Nevada Arts Council as a continuing appropriation. 41
Sec. 13.6. NRS 368A.220 is hereby amended to read as 42
follows: 43
368A.220 1. Except as otherwise provided in this section: 44

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- *SB431_R2*
(a) Each taxpayer who is a licensed gaming establishment shall 1
file with the Board, on or before the 15 th day of each month, a 2
report showing the amount of all taxable receipts for the preceding 3
month or the month in which the taxable events occurred. The report 4
must be in a form prescribed by the Board. 5
(b) All other taxpayers shall file with the Department, on or 6
before the last day of each month, a report showing the amount of 7
all taxable receipts for the preceding month. The report must be in a 8
form prescribed by the Department. 9
2. The Board or the Department, if it deems it necessary to 10
ensure payment to or facilitate the collection by the State of the tax 11
imposed by NRS 368A.200, may require reports to be filed not later 12
than 10 days after the end of each calendar quarter. 13
3. Each report required to be filed by this section must be 14
accompanied by the amount of the tax that is due for the period 15
covered by the report. 16
4. Except as otherwise provided in subsection 5, the Board and 17
the Department shall deposit all taxes, interest and penalties they 18
receive pursuant to this chapter in the State Treasury for credit to the 19
State General Fund. Except as otherwise provided in subsection 5, 20
the State Controller shall distribute monthly [1/36] one-ninth of all 21
fees, taxes, interest and penalties which derive from the tax imposed 22
pursuant to this chap ter to the regional transportation commission 23
created in a county whose population is 700,000 or more. A regional 24
transportation commission receiving a distribution pursuant to this 25
subsection must use the money distributed to operate and maintain a 26
public transit system as defined in NRS 277A.120. 27
5. The Department shall deposit the first $150,000 from the 28
taxes, interest and penalties it receives pursuant to this chapter 29
during each fiscal year in the State Treasury for credit to the Nevada 30
Arts Council created by NRS 233C.025. The amount deposited in 31
the State Treasury for credit to the Nevada Arts Council pursuant to 32
this subsection is hereby authorized for expenditure by the Nevada 33
Arts Council as a continuing appropriation. 34
Sec. 13.8. 1. There is hereby appropriated from the State 35
General Fund to the Department of Taxation for personnel, 36
operating and information services expenses to carry out the 37
provisions of sections 1 to 14, inclusive, of this act the following 38
sums: 39
For the Fiscal Year 2025-2026 .................................. $560,375 40
For the Fiscal Year 2026-2027 .................................. $677,068 41
2. Any balance of the sums appropriated by subsection 1 42
remaining at the end of the respective fiscal years must not be 43
committed for expenditure after June 30 of the res pective fiscal 44
years by the entity to which the appropriation is made or any entity 45

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- *SB431_R2*
to which money from the appropriation is granted or otherwise 1
transferred in any manner, and any portion of the appropriated 2
money remaining must not be spent for any purpo se after 3
September 18, 2026, and September 17, 2027, respectively, by 4
either the entity to which the money was appropriated or the entity 5
to which the money was subsequently granted or transferred, and 6
must be reverted to the State General Fund on or befor e 7
September 18, 2026, and September 17, 2027, respectively. 8
Sec. 13.9. 1. The amendatory provisions of s ection 13.5 of 9
this act apply only to the distribution of taxes, interest and penalties 10
received from any tax imposed by NRS 368A.200 for a taxable 11
period beginning on or after January 1, 2026. 12
2. The amendatory provisions of s ection 13.6 of this act apply 13
only to the distribution of taxes, interest and penalties received from 14
any tax imposed by NRS 368A.200 for a taxable period beginning 15
on or after July 1, 2029. 16
Sec. 14. 1. This section becomes effective upon passage and 17
approval. 18
2. Sections 1 to 13.5, inclusive, and subsection 1 of section 19
13.9 of this act become effective: 20
(a) Upon passage and approval for the purpose of adopting any 21
regulations and performing any other preparatory administrative 22
tasks that are necessary to carry out the provisions of this act; and 23
(b) On January 1, 2026, for all other purposes. 24
3. Section 13.8 of this act becomes effective on July 1, 2025. 25
4. Section 13.5 and subsection 1 of section 13.9 of this act 26
expire by limitation on June 30, 2029, if and only if a 27
recommendation for the imposition of a tax pursuant to NRS 28
277A.480 on the gross receipts of a retailer from the sale of tangible 29
personal property sold at retail, or stored, used or otherwise 30
consumed, in a county whose population is 700,000 or more is not 31
submitted to or approved by the voters of that county at a general 32
election held before January 1, 2029. 33
5. Section 13. 6 and subsection 2 of section 13.9 of this act 34
become effective on July 1, 2029 , if and only if a recommendation 35
for the imposition of a tax pursuant to NRS 277A.480 on the gross 36
receipts of a retailer from the sale of tangible personal property sold 37
at retail, or stored, used or otherwise consumed, in a county whose 38
population is 700,000 or more is not submitted to or approved by 39
the voters of that county at a general election held before January 1, 40
2029. 41

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