EXHIBITION FACILITY FEE // NRS 360.880 / DEPT. OF TAXATION | CONVENTION EXTRACTION

DIRECT STATUTORY SUMMARY: An administrative extraction levied on exhibition and trade-show activity, turning private commercial gatherings into another revenue stream for the state.

ARCHITECTS & COLLECTORS OF PLUNDER

DEPT OF TAXATION

TIMELINE & APPROVAL

WHEN ENACTED: Listed in Official Nevada Department of Taxation Tax Types Index (Line-item statutory audit active)

ENTITIES APPROVING / BENEFITING:

Nevada Department of Taxation
Convention Authorities

ENTITIES PAYING / OPPOSING:

Trade Show Exhibitors
Independent Event Vendors

OFFICIAL SOURCES & COVERAGE

Nevada Department of Taxation — Official Tax Types Index

PHASE 1 REVENUE AUDIT LEDGER RECORD (NV-S-0172)

Official Classification: State tax department categories — Exhibition Facility Fee (EFF)
Collecting Agency: Nevada Department of Taxation (state_or_state_board)
Revenue Flow Classification: tax_category_index_not_separate_receipt
Verification Status (2026-10-25): official_tax_category_agency_index — Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review

View Statutory Authority Detail (NV-S-0172) → · Official Source (https://tax.nv.gov/Tax%20Types/) →

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