Basic Information for state of Naveda
Transcript of Basic Information for state of Naveda
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STATE OF NEVADADEPARTMENT OF TAXATION
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MISSION STATEMENT
To provide fair, efficient and effectiveadministration of tax programs for the
State of Nevada in accordance withapplicable statutes, regulations and
policies.
To serve the taxpayers, state and localgovernment entities
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To Learn bout!
Taxes"
#usiness $egistration $e%uirementsStreamlined greement&ayments ' (iling $eturns
udit &rocess
)lectronic (iling $e%uirements*eneral +uestions and larifications-// legislative bills affecting taxation
Why am I here
today?
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TAXPAYERS BI!! OFRI"HTS
A #$%&'(at'o) (o)ta')')* the B'&& o+ R'*ht, +orTa-#ayer, ', #ro.'ded/
Whe) yo$ re*',ter 0'th theDe#artme)t
I+ the %$,')e,, ', a$d'ted1 or
2#o) re3$e,t
N$S 01.-2/
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!'(e),e, 4 Perm't,
The Ne.ada B$,')e,, Re*',trat'o) +orm5NBR6 a)d the S$##&eme)ta& +ormare re3$'redto o%ta') a ,a&e, or $,e ta- #erm't +or yo$r
%$,')e,, ') the State o+ Ne.ada
Reta'&er, #ay a 789:;; ,a&e, ta- #erm't+ee +orea(h %$,')e,, &o(at'o): Th', ', a o)e t'me +ee o)&y
$)&e,, there ', a (ha)*e ') o0)er,h'# or &o(at'o):
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SA!ES TAXPerm't, 4 De#o,'t,
A&o)* 0'th the Sa&e, ta- #erm't a reta'&er m$,t a&,ode#o,'t 0'th the De#artme)t ,e($r'ty ') the amo$)t o+/
3 T0'(e the e,t'mated a.era*e ta- d$e 3$arter&y1 or
3 Three t'me, the e,t'mated ta- d$e mo)th&y '+ thereta'&er +'&e, mo)th&y1 or
3 Fo$r t'me, the e,t'mated a))$a& amo$)t '+ thereta'&er +'&e, a))$a&&y:
Ca&($&ated ta- !ESS tha) 781;;;/
NO DEPOSIT RE@:98;
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E&e(tro)'( F'&')*Re3$'reme)t,
ll paymentsof money for taxes, interest,penalties or other obligations in the aggregate
amount to 8/, or more76ST be made byelectronic transferFor more information and to register and pay your taxes, go
to:
htt#/000:)e.adata-:).:*o.0e%
*SB 517, 2007 Legislative Sessioneffe!tive 7"1"200#
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Ne.ada, Sa&e, 4 2,e Ta-rate, .ary %y (o$)ty:
Ta-e, are a##&'ed ') the
(o$)ty the tra),a(t'o)tae, #&a(e1 or the (o$)tythe de&'.ery ', made:
Ne.ada, !ar*e,t C't'e,
!a, Ve*a, C&ar Co: :8He)der,o) C&ar Co: :8
Re)o Wa,hoe Co: :@9
!a$*h&') C&ar Co: :8
State&')e 5Tahoe6 Do$*&a, Co :8Car,o) C'ty Car,o) Co: :9
Rate, e++e(t'.e 8@;;G
e-#'re J>;@;8>
Ne0 Ta- Rate, %y Co$)tyCh$r(h'&& :J;; C&ar :8;;
Do$*&a, :8;; E&o J:9;
E,mera&da :9; E$rea J:9;
H$m%o&dt J:9; !a)der :8;;
!')(o&) :8;; !yo) :8;;
M')era& J:9; Nye :8;;
Car,o) C'ty :9
Per,h')* :8;;
Storey :J;; Wa,hoe :@9
Wh'te P')e :9
*2011 $%ange: &B 5'1
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SA!ES TAX RET2RN Re#ort')* +re3$e)(y ', mo)th&y:The ta- ', d$e a)d #aya%&e o)
or %e+ore the &a,t day o+ the )e-t mo)th:
I+ a %$,')e,, ha, ,a&e, o+ &e,, that 78;1;;; #er mo)th1 the) the
+'&')* +re3$e)(y may %e 3$arter&y:
I+ a reta'&er had ,a&e, o+ &e,, tha) 7819;; ') the 'mmed'ate
#ro(eed')* year they may re3$e,t the'r +'&')* +re3$e)(y to %e
(ha)*ed to a))$a&&y:
Reta'&er, are a&&o0ed a) a&&o0a)(e o+ ;:@9o+ the ta-e,(o&&e(ted +or the (o,t o+ (o&&e(t')* the ta-: Th', ', re+erred to a,
a (o&&e(t'o) a&&o0a)(e:
NRS >@:>; NRS >@:>;
SA!ES TAX RET2RN
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SA!ES TAX RET2RN
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SA!ES TAX EXEMPTIONS
Sa&e, to or %y E-em#t a*e)('e, or
"o.er)me)t e)t't'e,
O$to+,tate ,a&e,
Sa&e, +or re,a&e
Ser.'(e, )ot a,,o('ated 0'th a ,a&e o+ta)*'%&e #er,o)a& #ro#erty
I),ta&&at'o) &a%or a)d Re#a'r &a%or
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E-em#t Sa&e, Re(ord, to Kee#
Sh'##')* do($me)t,9 out of state sales
Re,a&e Cert'+'(ate,
9 Selling to other retailers
E-em#t'o) &etter,9 Nevada National *uardsmen
9 hurches9 )ducational 5rgani:ations
2)'ted State, a)d Ne.ada "o.er)me)t,9 &urchase orders
9 opy of *overnmental credit card
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RESA!E CERTIFICATE
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@;88 Cha)*e, L E++e(t'.e 888 Mo,t ta- rate, adm')',tered %y the
De#artme)t o+ Ta-at'o) that 0ere,(hed$&ed to ,$),et o) J>;88 ha.e%ee) e-te)ded to J>;@;8> 5&B 50(6
I)tere,t rate o) (red't re+$)d, red$(edto :@9 #er(e)t )&B 50(
I)tere,t rate o) &ate ta-e, d$e red$(ed
to :9 #er(e)t )&B 50( "e)era& Mod'+'ed B$,')e,, Ta- +or0a*e, $)der 7J@19;8 #er 3$arter *oe,a0ay )&B 5'1
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Sales Tax 4ssues
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Sa&e,2,e Ta- Re+ere)(e,
Stat$te, aa NRS
Re*$&at'o), aa NAC
P$%&'(at'o), Ta-)ote, Other FA
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SA!ES TAX
Sales tax is due on the sale for retail ofTangible &ersonal &roperty which may be!
; Seen
;
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SA!ES TAX
What, ta-a%&e?
"ro,, Re(e'#t,
De&'.ery Char*e, 5sometimes6
Not A&& D',(o$)t,
Ta- ')(&$,'.e
Ser.'(e, a,,o('ated 0'th a ,a&e
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AD2STIN" SA!ES TAX
Sa&e, ta- ')(&$ded ') the #r'(e o+ the ,a&e Re#ort the *ro,, ,a&e, amo$)t &e,, the
amo$)t a&&o(ated to ta-:
CA!C2!ATION/ 5&ssume $lar. $ounty Sale6A,,$me/ 781;;; ,a&e ')(&$de, ta-D'.'de the 781;;; %y o$r ta- rate
781;;; 8:;8Re#ort ') Co&$m) A/ 7 G@9:;
PROOF/ 7G@9:; - :8 7 :G>7G@9:; Q 7:G> 781;;;:;;
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Tips given by a customer to a serveras a >5L6NT$? return forservices rendered are not sub@ect to
tax./34
4f the restaurantAbar owner Beeps
any portion of the tip, that portionretained becomes part ofthe TC#L) sale
&ttorney eneral
pinionD*5E 11-
TIPS1 TOKES1 "RAT2ITIES
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4f you own the vending machine!
annot taBe tax out of selling priceunless there is a sign indicatingsales tax is included
7ust have a permitclearly visible on machine
7ust maintain records with location of each machine
7ust provide the Fepartment with a list of vendingmachinesG must update the list whenever machinesare removed or placed in different locations.
6&$ +727'0
6&$ +72520
6&$ +72500)+
6&$ +72510
VENDIN" MACHINES
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Labor used to
.change tangible personal property to
another form and billed in a retail sale..
FABRICATION !ABOR
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$eturn to thecustomer
OR
$emit to theFepartment ofTaxation
6&$ +727'5
O.er(o&&e(ted
Sa&e, Ta-
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A%,or#t'o) o+ Ta-
Ta-#ayer, CANNOTad.ert',e they 0'&& #aythe ,a&e, ta- )64S +72115
Ta-#ayer, CAN ,tate that ,a&e, ta- ',
')(&$ded: )6&$ +727'0
I+ there ', )o ,$(h ,tateme)t o) the ').o'(eor a ,'*) that ,tate, that ,a&e, ta- ',
')(&$ded1 the) the ,a&e ', ,$%e(t to ta-at'o)o) the e)t're amo$)t or #ort'o) that ',,e#arated o$t re&at')* to ta)*'%&e #er,o)aro#erty )6&$ +727'0
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2SE TAXWhat ', 2,e Ta-?
2,e Ta- ', a m'rror o+ the ,a&e, ta-1 ,ame rate: The
ta- ', mea)t to e.e) the (om#et't'.e ad.a)ta*e that
o$t o+ ,tate .e)dor, ha.e 0he) ,e&&')* a #rod$(t
0'tho$t ta-1 0he) a Ne.ada .e)dor m$,t (har*e the
ta-: The ta- ', d$e o) a&& ta)*'%&e #er,o)a& #ro#erty
%ro$*ht ')to th', ,tate1 +or ,tora*e1 $,e or other(o),$m#t'o) ') th', ,tate1 a)d 0here Ne.ada ,a&e,
ta- ha, )ot %ee) (har*ed:
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2SE TAX
Who ', re3$'red to %e re*',tered?
&ny usiness8%o pur!%ases tangile
personal property 8it%out paying 6evadasales tax is re9uired to e registered and
report t%e use tax on t%e pur!%ase
&ny individual8%o ma.es a large pur!%ase8it%out paying t%e tax s%ould !onta!t t%e
epartment to pay t%e tax
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2SE TAX
A)y +ee,?
;nli.e sales tax, t%ere are no permit fees
for !onsumers
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2SE TAX
What, ta-a%&e?
Co)tra(tor, #ay $,e ta- o) the %$'&d')*
mater'a&, they $,e:
I)ter)etCata&o* Sa&e,
P$r(ha,e, +rom o$t o+ ,tate
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CONS2MER 2SE TAX RET2RN
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Co)tra(t that ha.e %ee) e)tered ')toCo)tra(t that ha.e %ee) e)tered ')to
#r'or to the ,a&e,$,e ta- ')(rea,e o)#r'or to the ,a&e,$,e ta- ')(rea,e o)
8;G 0'&& %e a&&o0ed to #ay the ta- o)8;G 0'&& %e a&&o0ed to #ay the ta- o)
the o&d ta- rate: A +orm a)dthe o&d ta- rate: A +orm a)d
'),tr$(t'o), +or a##&y')* +or th', ','),tr$(t'o), +or a##&y')* +or th', ',
a.a'&a%&e o) the De#artme)t, We% S'tea.a'&a%&e o) the De#artme)t, We% S'te$)der Commo) Form,:$)der Commo) Form,:
Co)tra(t,
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Labor used to refurbish an item of tangiblepersonal property to restore or refit it forthe use for which it was originally
produced..
6&$ +72+#0)1
REF2RBISH !ABOR
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Mater'a&, #$r(ha,ed o$t o+ ,tate +or aMater'a&, #$r(ha,ed o$t o+ ,tate +or a
Ne.ada o%, are ,$%e(t to Ne.ada ta-:Ne.ada o%, are ,$%e(t to Ne.ada ta-:
Ta-Ta- &e*'t'mate&y&e*'t'mate&y#a'd to other ,tate ',#a'd to other ,tate ',
ho)ored %y Ne.ada ho0e.er1 '+ theho)ored %y Ne.ada ho0e.er1 '+ the
other ,tate ta- rate ', &o0er tha) theother ,tate ta- rate ', &o0er tha) the
Ne.ada rate1 the d'++ere)(e ', d$e toNe.ada rate1 the d'++ere)(e ', d$e toNe.adaNe.ada
O$t o+ ,tate #$r(ha,e,
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Pay')* other ,tate,ta-LL!e*'t'mate&y
EXAMP!E! 781;;; #$r(ha,e #ought e%uipment ')6tah for use in Nevada Tax rate in 6tah! 1./H 5we Nevada difference D-HE Dassume $lar. $ounty rateE
CA!C2!ATION/Tax paid! 8/, x 1./H I 81/.Nevada tax! 8/, x J./H I 8J/.Fifference owed to Nevada! 8-.
Fivide Fifference by our tax rate!8-. A .J/ I 7@J:G8 re#orted ') Co&$m) Fo+ ,a&e,$,e ta- ret$r)
&$55(! 8-K1.2/ C J./H I 8-.
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Com#$ter So+t0are
Ta-a%&e )6&$ +72##0:Pre0r'tte) (om#$ter ,o+t0are564S +'0B(706!'(e),')* +ee, +or Sta)dard Pre0r'tte) #ro*ram,
Not Ta-a%&e!C$,tom (om#$ter So+t0are 5in!luding updates"upgradesand support servi!es6 )6&$ +72#75 C$,tom #ro*ramm')* ,er.'(e,, separately stated )6&$+72#75
De&'.ered e&e(tro)'(a&&y 5or y Load and Leave6 )64S+'0B(20
2SE TAX
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Com#$ter So+t0are 5!ontinued6
De&'.ered e&e(tro)'(a&&y 5not taxale6
Spe!ified digital produ!ts means ele!troni!ally transferred digitalaudio 8or.s, digital audiovisual 8or.s and digital oo.s
Series of musi!al, spo.en or ot%er sounds
Series of related images imparting motion
igital Boo.s 4ingtones
64S +'0B(#+
2SE TAX
FREI"HT TRANSPORTATION OR DE!IVERY
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FREI"HT1 TRANSPORTATION OR DE!IVERYCHAR"ES
7ost charges for freight,
transportation or delivery is sub@ect tosales and use tax
E++e(t'.e May @@1 @;;Gcharges for
transportation, shipping or postageare no longer sub@ect to Sales ' 6seTax if they are separately stated onthe invoice.
harges for handling, pacBing andcrating are taxable whether or notseparately stated.
64S +'0B2
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75F4(4)F #6S4N)SS TC
*eneral 3 N$S 010#
(inancial 4nstitutions 3 N$S 010
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What to re#ort?
v ages ta.en from mployment Se!urity epartment)S form 6;$S (072, line +
What to ded$(t?v edu!tions for employerpaid %ealt%
insuran!e allo8ed
64S +'+&1+0
64S +'+B110
64S +'+&1+5
64S +'+B115
75F4(4)F #6S4N)SS TC
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)mployerpaid insurance deductionincludes!
1 Selfinsured employer: all amountspaid for !laims, premiums, stoploss,if t%e program is a 9ualified employee
8elfare enefit plan2 =remiums for a poli!y of %ealt%insuran!e for employees
+ =ayments to a -aft/artley trust64S +'+&1+564S +'+B115
75F4(4)F #6S4N)SS TC
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)mployerpaid insurance deduction F5)S N5Tinclude!
1 &mounts paid y t%e employee2 or.men>s !ompensation insuran!e
+ Life insuran!e
( isaility
64S +'+&1+5
64S +'+B115
75F4(4)F #6S4N)SS TC
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ategories and $ates )t%roug% '"+0"11
*eneral Ta-a%&e 0a*e, $# to 7J@19;; ') a (a&e)dar 3$arter
;:9
Ta-a%&e 0a*e, o.er 7J@19;; ') a (a&e)dar 3$arter
8:8 5E++e(t'.e 8@;;G1 a)d 0a, d$e to e-#'re o) J>;@;886
(inancial -.H64S +'+&050 and
64S +'+&1+0
64S +'+B110
75F4(4)F #6S4N)SS TC
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ategories and $ates )FF$-?3 7"1"2011
*eneral
Ta-a%&e 0a*e, $# to 7J@19;; ') a (a&e)dar 3$arter
No ta-@ut a return A;S- still e filed Ta-a%&e 0a*e, o.er 7J@19;; ') a (a&e)dar 3$arter
8:8 5E++e(t'.e 8@;881 a)d e-#'re, o) J>;@;8>6
(inancial -.H&B 5'1 amending 64S
+'+&050 and 64S+'+&1+0
64S +'+B110
75F4(4)F #6S4N)SS TC
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75F4(4)F #6S4N)SS TC
IMPORTANT/A) $#dated
+orm +or the >rd3$arter @;88 0'&&%e a.a'&a%&e ')
the )ear +$t$re.
IMPORTANT/
The +orm ,ho0)here ', e++e(t'.e+or ta-e, d$e +orthe @)d3$arter
@;88
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75F4(4)F #6S4N)SS TC
$AA6 444S Wa*e, )ot ,ame a, re#orted toEm#&oyme)t Se($r'ty De#artme)t
For*ot to tae hea&th '),$ra)(e
ded$(t'o)
Too hea&th (are ded$(t'o) +or'),$ra)(e )ot a$thor'Ued %y NRS >J>A orNRS >J>B
Too hea&th (are ded$(t'o) +or #ort'o)o+ #rem'$m that the em#&oyee #a'd:
F'&')* m$&t'#&e ret$r), d$e to )e0 t'ered
rate
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Stream&')ed Ta-
Stream&')ed Ta- ', a) e++ort to ha.e ,'m'&ar ta- &a0,
thro$*ho$t the (o$)try:
Ne.ada 0a, o++'('a&&y a((e#ted a, a +$&& mem%er o)8@;;: NRS >J;B 0a, added %y the @;;9
&e*',&at'.e #ro(e,, +or th', #$r#o,e:
Some e-',t')* ,tat$te, $)der Cha#ter >@ o+ theNRS 0'&& %e a++e(ted1 0'th (ha)*e, deemed to %eretroa(t'.e to @;;:
St &' d T
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Stream&')ed Ta-
#undled Transactions
3 retail sale of two or more products in which onlysome of the products are normally taxable, distinctand identifiable from each other #6T sold together
for a single nonitemi:edAnonnegotiable price,then..
3 4tOs considered #6NFL)F and.
the entire bundle is sub@ect to sales tax"
N 0P-.K=
St &' d T
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Stream&')ed Ta- #undled Transactions
3 &rimary reason for transaction is a sale of aservice, then..
3 the transaction is N5T considered
bundled NF
6se tax is due on the cost of thetangible personal property using the cost ofthe item to the retailer as the use taxable
measure.
N 0P-.K=
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!IVE ENTERTAINMENT TAXDnongamingE
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L4>) )NT)$T4N7)NT TCDNo)"am')*6
Th', ', a T0oT'ered Ta- Rate d$e mo)th&y:
No re*',trat'o) +ee re3$'red:
8; ta- rate a##&'(a%&eSeat')* Ca#a('ty 5@;;GG6 5NRS >JA:@;;5a66
3 O) adm',,'o) a)d (o.er (har*e,1 +ood1 re+re,hme)t, a)dmer(ha)d',e ,a&e,: Th', ', ') add't'o) to a##&'(a%&e ,a&e, ta- o)+ood1 re+re,hme)t, a)d mer(ha)d',e ,o&d:
9 ta- rate a##&'(a%&eSeat')* Ca#a('ty 59;; a)d o.er6 5NRS >JA:@;;5%66
3 O) adm',,'o) a)d (o.er (har*e, o)&y +or !'.e E)terta')me)tta')* #&a(e at a +a('&'ty 0'th ma-'m$m ,eat')* (a#a('ty o+ 19;;or more:
No ta-)o)*am')* +a('&'t'e, 0'th a ,eat')* (a#a('ty o+ &e,, tha) @;;
NRS >JA
!IVE ENTERTAINMENT TAX
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Live entertainment in!ludes t%e follo8ing a!tivities
provided y professional or amateur persons!
Live music or vocals
Fancing by performers
ctingAdrama
crobaticsAstunts
nimal Stunts
thletic or sporting contestsQ omedy or magic shows
ny or all of the above
!IVE ENTERTAINMENT TAX
5No)"am')*6
N$S 01J.2D-EDaE
!IVE ENTERTAINMENT TAX
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Live entertainment does 6- in!lude t%e follo8ing
a!tivities
#oxing contestAexhibition governed by the 6evada&t%leti! $ommissionDN$S K1PE
&rovided by or for entities formed under 4$S =/DcE
)ntertainment prohibited to be taxed under other laws
)ntertainment provided at trade shows
(oodAproduct demonstrations or craft show NS$ racing events Da, o+ 8;E
#aseball event at a stadium in this state Da, o+ 8;E
Live entertainment in outdoor area with no admission
!IVE ENTERTAINMENT TAX
5No)"am')*6
64S +'#&200)5
CANCE!IN" YO2R
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CANCE!IN" YO2RACCO2NT
C&o,')* yo$r a((o$)t/4f you close or sell your business, you must contactthe Fepartment. ?ou can cancel your account by
contacting us by phonewritten correspondence
visiting us at one of our 4 district offices.
Rowever you choose to contact us, certaininformation will be re%uired in order to expedite thecanceling of your account and refund any securitydeposit or credits to which you may be entitled.
We%,'te I)+ormat'o)
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We%,'te I)+ormat'o)htt#/ta-:,tate:).:$,
E-(',e Ta-e,)-ire, ?nsuran!e, Li9uor, S%ortterm
Lease, toa!!o, mining, et!
@;88 !e*',&at'.e Ta- Cha)*e,Com')* Soo)= FA
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ASK THE ADVISOR
Several tax presentations are available onthe FepartmentOs website.
These presentations are in the form of
powerpoint or &F( files and can bedownloaded.
o to t%e epartment 8esite, !li!. on t%e
&s. t%e &dvisor -rainingC lin. );nder Dui!.Lin.s and sele!t t%e presentation
more
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ASK THE ADVISORvBasic TrainingvOnline-Filing-Registration
vRepairs & Delivery harges
v!edical
vonstructionv!odified Business Ta"
v#eases
vOther Tobacco $roductsvThe %udit $rocess
vhort term leases
v%utomotive
Ta- ')+ormat'o) o),#e('+'( ',,$e,
0h'(h area.a'&a%&e o) the
De#artme)t,0e%,'te:
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Wr'tte) Re,#o),e
7ost tax issues can be addressed by theFepartment of Taxation. &lease be advisedthat any responses to in%uires made to the
Fepartment are only binding if put in writing,such as Nevada $evised Statutes,
dministrative ode, Nevada Tax Notes, or
in written correspondence.
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DEPARTMENT OF TAXATIONCo)ta(t I)+ormat'o)
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