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Background

NRS 368A, which implemented the Live Entertainment Tax (LET), was enacted by the legislature in 2003 and became effective on January 1, 2004. This tax replaced the Casino Entertainment Tax.

Both gaming establishments and non-gaming establishments are potentially subject to this tax. Gaming taxpayers are under the jurisdiction of the Gaming Control Board and Nevada Gaming Commission, while non-gaming taxpayers are under the jurisdiction of the Department of Taxation. 

NRS 368A Use this link to go to the state NRS 368A web page (effective 10/1/15).

NAC 368A was codified in 2003 with an effective date of January 1, 2004. These regulations contain more specific rules regarding the tax. Note that some sections apply only to taxpayers under the jurisdiction of the Gaming Control Board, and other sections apply to taxpayers under the jurisdiction of the Department of Taxation. 

NAC 368A Use this link to go to the state NAC 368A web page (effective through 11/1/16).

NAC 368A (effective 11/2/16) Use this link to access a working copy, including amended and adopted Regulation of the Nevada Gaming Commission, of NAC 368A which became effective on November 2, 2016 and addresses the administration of tax by the Nevada Gaming Control Board.

Live Entertainment Tax Documents

The Board has issued the following documents, notifications and information related to the live entertainment tax:

Last updated: 2/22/2017 9:48:22 AM