What is live entertainment? The question may be simple, but when it comes to Nevada tax law, the answer is mind-numbing.
That's what members of the Assembly and Senate tax committees found out Thursday when they were briefed on the revenue source that is projected to bring in about $282 million in the next biennium.
Take for example, outdoor concerts.
Whether they are subject to the tax depends on where they are held and whether admissions to entirely to a nonprofit group.
Outdoor concerts per se are exempt, unless they are held on casino properties. Then the tax applies.
The complicated tax and myriad exemptions prompted Democratic Assembly Speaker Marilyn Kirkpatrick to ask whether it would be easier and wiser to gut the levy and start over. (AP)