LIVE ENTERTAINMENT // NRS 368A | 9% GROSS ADMISSIONS

DIRECT STATUTORY SUMMARY: The state inserting itself as an uninvited partner in your leisure. A massive 9% cut demanded from consumers simply for accessing public events and entertainment venues.

ARCHITECTS & COLLECTORS OF PLUNDER

TIMELINE & APPROVAL

WHEN ENACTED: 2003 Legislative Session (Replaced Casino Entertainment Tax), Expanded in 2015 (SB 266)

ENTITIES APPROVING / BENEFITING:

  • Legislative Budget Office
  • State Revenue Collectors

ENTITIES PAYING / OPPOSING:

  • Event Organizers
  • Burning Man Project
  • Insomniac (EDC)

OFFICIAL SOURCES & COVERAGE

PHASE 1 REVENUE AUDIT LEDGER RECORD (NV-S-0176)

Official Classification: State tax department categories — Live Entertainment Tax (LET)
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-0176) → · Official Source (https://tax.nv.gov/Tax%20Types/) →

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