Information on the Live Entertainment Tax

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.

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.

Live Entertainment Tax Documents

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

• Industry Letter  regarding "Senate Bill 8 - Adoption of Live Entertainment Tax Regulations" dated 12/22/03
• Industry Letter  regarding "Changes to the Live Entertainment Tax During 2005 Legislative Session" dated 08/09/05
• A  decision chart  was attached to the 12/22/03 industry letter and has been updated for changes made during the 2005 legislative session. This chart is designed to assist taxpayers in determining whether LET applies.
• Frequently Asked Questions and Answers
• Entertainment Minimum Internal Control Standards
• Entertainment Area Evaluation Form (MICS #15)
• Entertainment GAP Manual