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.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. State NAC 368A web page (revised date 8/18)