Nevada 2023 Regular Session Status: In Committee

SB 444 — Revises provisions relating to the excise tax on admission to certain facilities where live entertainment is provided. (BDR 32-602)

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    Introduced
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    Passed Senate
  4. 4
    Passed Assembly
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    To Executive
  6. 6
    Enacted

This bill died with 2023 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

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568 added · 208 removed

568 line(s) added, 208 removed.

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REQUIRES TWO-THIRDS MAJORITY VOTE (§ 6) S.B.
REQUIRES TWO-THIRDS MAJORITY VOTE (§ 6) EXEMPT (Reprinted with amendments adopted on April 24, 2023) FIRST REPRINT S.B.
444–COMMITTEE ON REVENUE AND ECONOMIC DEVELOPMENT M ARCH 27, 2023 ____________ Referred to Committee on Revenue and Economic Development SUMMARY—Revises provisions relating to the excise tax on live entertainment.
444–COMMITTEE ON REVENUE AND ECONOMIC DEVELOPMENT M ARCH 27, 2023 ____________ Referred to Committee on Revenue and Economic Development SUMMARY—Revises provisions relating to the excise tax on admission to certain facilities where live entertainment is provided.
imposing an excise tax on certain resales of admission to live entertainment events;
imposing the excise tax on certain resales of admission to live entertainment events;
repealing the exemption for certain athletic events involving a professional team based in this State from the excise tax on live entertainment;
requiring certain persons who facilitate resales of admission to live entertainment events to collect the excise tax on such resales which they facilitate;
limiting the liability of such persons for failure to collect the tax under certain circumstances;
authorizing the Department of Taxation to adopt regulations to require certain persons who list or advertise resales of admissions to live entertainment events to collect and remit the tax under certain circumstances;
Existing law provides for the imposition of an excise tax at a rate of 9 percent is provided.
Existing law provides for the imposition of an excise tax at a rate of 9 percent of the admission charge on admission to certain facilities where live entertainment is provided.
(NRS 368A.200) Existing law additionally provides that such a taxnment must be collected from the purchaser at the time of purchase, whether or not the admission is purchased for resale.
(NRS 368A.200) Existing law additionally provides that such a tax must be collected from the purchaser at the time of purchase, whether or not the the excise tax imposed on admission to live entertainment events to also bequires imposed on each resale of admission by a reseller, other than an occasional sale.
Existing law exempts from this tax an athletic contest, event or exhibition conducted by a professional team based in this State if such a team is a participant in the contest, event or exhibition.
(NRS 368A.200) event.
Section 6 requires the excise tax imposed on admission to live entertainment events to also be imposed on each resale of admission by a reseller, other than an occasional sale.
Sections 2, 3 and 5 of this bill define certain terms relevant to placement of sections 2 and 3 in the Nevada Revised Statutes.o indicate the proper - *SB444* – 2 – THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
- *SB444_R1* – 2 – Section 3.3 of this bill requires a person who directly or indirectly facilitates resales of admission to certain facilities where live entertainment is provided to collect and remit the tax if, in the immediately preceding calendar year or the current calendar year, the facilitator had more than $100,000 of gross receipts from behalf or on behalf of a reseller, unless the facilitator enters into an agreement with a reseller whereby the reseller agrees to assume responsibility for the collection and imposition of the tax.
Section 3.5 of this bill provides that such a facilitator is not liable for the payment of the tax under certain circumstances.
Section 3.7 of this bill authorizes the Department of Taxation to adopt regulations requiring certain persons who receive a fee in exchange for listing or provided for a reseller but who do not collect money or other consideration from a customer to impose, collect and remit the tax if 200 or more sales transactions result from referrals made by the person or the cumulative gross receipts of sales resulting from such referrals exceed $100,000.
Sections 1.3-3 and 5 of this bill define certain terms relevant to the tax on admission to live entertainment events.
Section 4 of this bill makes a conforming change to make these definitions applicable to this tax.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Chapter 368A of NRS is hereby amended by adding thereto the provisions set forth as sections 2 and 3 of this act.
Chapter 368A of NRS is hereby amended by adding thereto the provisions set forth as sections 1.3 to 3.9, inclusive, of this act.
1.3.
“Affiliate” means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person.
For the purposes of this section, control shall be presumed to exist if any person directly or indirectly owns, controls, holds with the power to vote or holds proxies representing 10 percent or more of the voting securities of any other person.
This presumption may be rebutted by a showing that control does not exist in fact.
Sec.
1.5.
1.
“Marketplace facilitator” means a person, including any affiliate of the person, who:
(a) Directly or indirectly, does one or more of the following to facilitate the resale of admission to any facility in this State where live entertainment is provided:
(1) Lists, makes available or advertises admission to any facility in this State where live entertainment is provided for resale by a marketplace reseller in a marketplace owned, operated or controlled by the person;
(2) Facilitates the resale by a marketplace reseller of admission to any facility in this State where live entertainment is provided, through a marketplace by transmitting or otherwise communicating an offer or acceptance of a resale of admission to any facility in this State where live entertainment is provided - *SB444_R1* – 3 – between a marketplace reseller and a purchaser in a forum including a shop, store, booth, catalog, Internet site or similar forum;
(3) Owns, rents, licenses, makes available or operates any electronic or physical infrastructure or any property, process, method, copyright, trademark or patent that connects marketplace resellers to purchasers for the purpose of making resales of admission to any facility in this State where live entertainment is provided;
(4) Provides a marketplace for making resales of admission to any facility in this State where live entertainment is provided, or otherwise facilitates resales of admission to any facility in this State where live entertainment is provided, regardless of ownership or control of the right or privilege of admission to the facility in this State where live entertainment is provided that is the subject of the resale;
(5) Provides software development or research and development activities related to any activity described in this subsection, if such software development or research and development activities are directly related to the physical or electronic marketplace provided by a marketplace provider;
(6) Provides or offers fulfillment or storage services for a marketplace reseller;
(7) Sets prices for the resale by a marketplace reseller of admission to any facility in this State where live entertainment is provided;
(8) Provides or offers customer service to a marketplace reseller or the customers of a marketplace reseller, or accepts or assists with taking orders, returns or exchanges of admission to any facility in this State where live entertainment is provided which was resold by a marketplace reseller;
or (9) Brands or otherwise identifies resales as those of the marketplace facilitator;
and (b) Directly or indirectly, does one or more of the following to facilitate a sale:
(1) Collects the sales price or purchase price of a resale of admission to any facility in this State where live entertainment is provided;
(2) Provides payment processing services for a resale of admission to any facility in this State where live entertainment is provided;
(3) Charges, collects or otherwise receives selling fees, listing fees, referral fees, closing fees, fees for inserting or making available the resale of admission to any facility in this State where live entertainment is provided on a marketplace or other - *SB444_R1* – 4 – consideration from the facilitation of a resale of admission to any facility in this State where live entertainment is provided, regardless of ownership or control of the right or privilege of admission to the facility in this State where live entertainment is provided that is the subject of the resale;
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(4) Through terms and conditions, agreements or arrangements with a third party, collects payment in connection with a resale of admission to any facility in this State where live entertainment is provided from a purchaser and transmits that payment to the marketplace reseller, regardless of whether the person collecting and transmitting such payment receives compensation or other consideration in exchange for the service;
or (5) Provides a virtual currency that purchasers are allowed or required to use to purchase a resale of admission to any facility in this State where live entertainment is provided.
The term does not include a person who provides Internet advertising services, including, without limitation, the listing for resale of admission to any facility in this State where live entertainment is provided, if the person does not directly or indirectly or through an affiliate:
(a) Transmit or otherwise communicate an offer or acceptance of a resale of admission to any facility in this State where live entertainment is provided between a marketplace reseller and a purchaser;
and (b) Do one or more of the activities listed in paragraph (b) of subsection 1.
Sec.
1.7.
“Marketplace reseller” means:
1.
A reseller who makes resales of admission to any facility in this State where live entertainment is provided, through any physical or electronic marketplace owned, operated or controlled by a marketplace facilitator, even if such reseller would not have been required to collect and remit the tax imposed by this chapter had the resale not been made through such marketplace;
or 2.
A reseller who makes resales of admission to any facility in this State where live entertainment is provided, resulting from a referral by a referrer, even if such reseller would not have been required to collect and remit the tax imposed by this chapter had the resale not been made through such referrer.
Sec.
2.
Sec.
- *SB444_R1* – 5 – Sec.
3.3.
1.
Except as otherwise provided in this section and section 3.5 of this act, the provisions of this chapter relating to the imposition, collection and remittance of the tax imposed by NRS 368A.200 apply to a marketplace facilitator during a calendar year in which or during a calendar year immediately following any calendar year in which:
(a) The cumulative gross receipts from retail sales of tangible personal property to customers in this State and the sale of admission to any facility in this State where live entertainment is provided, which are made or facilitated by the marketplace facilitator on its own behalf or for one or more marketplace sellers, exceed $100,000;
or (b) The marketplace facilitator makes or facilitates a combined total of 200 or more separate sales transactions of tangible personal property to customers in this State and admission to any facility in this State where live entertainment is provided on his or her own behalf or for one or more marketplace sellers.
2.
The provisions of this chapter relating to the imposition, collection and remittance of the tax imposed by NRS 368A.200 do not apply to a marketplace facilitator described in subsection 1 if:
(a) The marketplace facilitator and the marketplace reseller have entered into a written agreement whereby the marketplace reseller assumes responsibility for the collection and remittance of the tax imposed by NRS 368A.200 for resales made by the marketplace reseller through the marketplace facilitator;
and (b) The marketplace reseller has registered with the Department to collect and remit the tax imposed by NRS 368A.200.
 Upon request of the Department, a marketplace facilitator shall provide to the Department a report containing the name of each marketplace reseller with whom the marketplace facilitator has entered into an agreement pursuant to this subsection and such other information as the Department determines is necessary to ensure that each marketplace reseller with whom the marketplace facilitator has entered into an agreement pursuant to this subsection has registered with the Department to collect and remit the tax imposed by NRS 368A.200.
3.
Except as otherwise provided in this section and section 3.5 of this act, the provisions of subsection 1 apply regardless of whether:
(a) The marketplace reseller for whom a marketplace facilitator makes or facilitates a resale would not have been - *SB444_R1* – 6 – required to collect and remit the tax pursuant to this chapter had the resale not been facilitated by the marketplace facilitator;
(b) The marketplace reseller for whom a marketplace facilitator makes or facilitates a resale was required to register with the Department to collect and remit the tax imposed by NRS 368A.200;
or (c) The amount of the sales price of a resale will ultimately accrue to or benefit the marketplace facilitator, the marketplace reseller or any other person.
Sec.
3.5.
1.
In administering the provisions of this chapter, the Department shall not hold a marketplace facilitator liable for the payment of any tax imposed by this chapter which is attributable to a resale made or facilitated on behalf of a marketplace reseller who is not an affiliate of the marketplace facilitator if:
(a) The marketplace facilitator provides proof satisfactory to the Department that the marketplace facilitator has made a reasonable effort to obtain accurate information from the marketplace reseller about the sale;
and (b) The failure to collect and remit the correct tax on the resale was due to incorrect information provided to the marketplace facilitator by the marketplace reseller.
2.
Except as otherwise provided in subsection 3, in administering the provisions of this chapter, the Department shall not hold a marketplace facilitator liable for the payment of any tax imposed by this chapter which is attributable to a resale made or facilitated on behalf of a marketplace reseller who is not an affiliate of the marketplace facilitator if the marketplace facilitator provides proof satisfactory to the Department that the resale was made before January 1, 2026.
3.
The relief from liability provided pursuant to subsection 2 for the 2024 and 2025 calendar years, respectively, must not exceed 5 percent of the total tax imposed by NRS 368A.200 owed for the calendar year on the taxable receipts of the marketplace facilitator from resales made or facilitated by the marketplace facilitator for one or more marketplace resellers.
If a marketplace facilitator is relieved of liability for the collection and remittance of any amount of the tax imposed by NRS 368A.200 pursuant to subsection 1, the marketplace reseller is liable for the payment of such uncollected, unpaid or unremitted tax.
5.
To the extent that a marketplace facilitator is relieved of liability for the collection and remittance of any tax pursuant to subsections 2 and 3, the marketplace reseller for whom the - *SB444_R1* – 7 – marketplace facilitator made or facilitated the resale giving rise to the tax is also relieved of such liability.
6.
Nothing in this section shall be construed to relieve any person of liability for collecting but failing to remit to the Department any tax imposed by this chapter.
Sec.
3.7.
1.
The Department may provide by regulation that, except as otherwise provided in this section, the provisions of this chapter relating to the imposition, collection and remittance of the tax imposed by NRS 368A.200 apply to a referrer during a calendar year in which or during a calendar year immediately following any calendar year in which:
(a) The cumulative gross receipts from retail sales of tangible personal property to customers in this State and sales and resales of admission to any facility in this State where live entertainment is provided, which result from referrals from a platform of the referrer, are in excess of $100,000;
or (b) There are 200 or more separate sales transactions involving sales of tangible personal property to customers in this State and sales and resales of admission to any facility in this State where live entertainment is provided resulting from referrals from a platform of the referrer.
2.
Any regulations adopted by the Department pursuant to subsection 1 must provide that the provisions of this chapter relating to the imposition, collection and remittance of the tax imposed by NRS 368A.200 do not apply to a referrer described in subsection 1 if the referrer:
(a) Posts a conspicuous notice on each platform of the referrer that includes all of the following:
(1) A statement that the tax imposed by NRS 368A.200 is due on certain purchases;
(2) A statement that the marketplace reseller from whom the person is purchasing on the platform may or may not collect and remit the tax imposed by NRS 368A.200 on a purchase;
(3) Information informing the purchaser that the notice is provided under the requirements of this section;
and (4) Instructions for obtaining additional information from the Department regarding whether and how to remit the tax imposed by NRS 368A.200;
(b) The referrer provides a monthly notice to each marketplace reseller to whom the referrer made a referral of a potential customer for admission to any facility in this State where live entertainment is provided during the previous calendar year, which monthly notice shall contain all of the following:
- *SB444_R1* – 8 – (1) A statement that Nevada imposes the tax imposed by NRS 368A.200 on admission to any facility in this State where live entertainment is provided;
(2) A statement that a marketplace facilitator must collect and remit the tax imposed by NRS 368A.200;
and (3) Instructions for obtaining additional information from the Department regarding the collection and remittance of the tax imposed by NRS 368A.200;
and (c) The referrer provides the Department with periodic reports in an electronic format and in the manner prescribed by the Department, which reports contain all of the following:
(1) A list of marketplace resellers who received a notice from the referrer pursuant to paragraph (b);
(2) A list of marketplace resellers that collect and remit the tax imposed by NRS 368A.200 and that list or advertise the resale of admission to any facility in this State where live entertainment is provided on a platform of the referrer;
and (3) An affidavit signed under penalty of perjury from an officer of the referrer affirming that the referrer made reasonable efforts to comply with the applicable notice and reporting requirements of this subsection.
3.
Any regulations adopted by the Department pursuant to subsection 1 must apply only to referrals by a referrer and shall not preclude the applicability of other provisions of this chapter to a person who is a referrer and is also a licensed gaming establishment, the owner or operator of the facility where the live entertainment is provided, a reseller, a marketplace facilitator or a marketplace reseller.
4.
As used in this section:
(a) “Platform” means an electronic or physical medium, including, without limitation, an Internet site or catalog, that is owned, operated or controlled by a referrer.
(b) “Referral” means the transfer through telephone, Internet link or other means by a referrer of a potential customer to a reseller who advertises or lists admission to any facility in this State where live entertainment is provided for resale on a platform of the referrer.
(c) “Referrer”:
(1) Means a person who does all of the following:
(I) Contracts or otherwise agrees with a reseller or marketplace facilitator to list or advertise for resale admission to any facility in this State where live entertainment is provided on behalf of a reseller or marketplace facilitator on a platform, provided such listing or advertisement identifies whether or not - *SB444_R1* – 9 – the reseller or marketplace facilitator collects the tax imposed by NRS 368A.200;
(II) Receives a commission, fee or other consideration from the reseller or marketplace facilitator for the listing or advertisement;
(III) Provides referrals to a reseller or marketplace facilitator, or an affiliate of a reseller or marketplace facilitator;
and (IV) Does not collect money or other consideration from the customer for the transaction.
(2) Does not include:
(I) A person primarily engaged in the business of printing or publishing a newspaper;
or (II) A person who does not provide the reseller’s or marketplace facilitator’s shipping terms and who does not advertise whether a reseller or marketplace facilitator collects the tax imposed by NRS 368A.200.
Sec.
3.9.
1.
Nothing in sections 3.3 to 3.9, inclusive, of this act shall be construed to create any remedy or private right of action against a marketplace facilitator.
2.
A marketplace facilitator that is required to collect taxes imposed by this chapter is immune from civil liability for claims arising from or related to the overpayment of taxes imposed by this chapter if the marketplace facilitator acted in good faith and without malicious intent.
3.
Nothing in this section applies to or otherwise limits:
(a) Any claim, action, mandate, power, remedy or discretion of the Department, or an agent or designee of the Department.
(b) The right of a taxpayer to seek a refund pursuant to NRS 368A.250 to 368A.340, inclusive.
Sec.
4.
368A.010 As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 368A.020 to 368A.115, inclusive, and sections 2 and 3 of this act have the meanings ascribed to them in those sections.
368A.010 As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 368A.020 to 368A.115, inclusive, and sections 1.3 to 3.3, inclusive, of this act have the meanings ascribed to them in those sections.
Except as otherwise provided in [subsection] subsections 4 [,] and 5, if live entertainment that is taxable under this chapter is provided at a licensed gaming establishment, the person licensed to conduct gaming at that establishment.
Except as otherwise provided in [subsection] subsections 4, 5 and 6, if live entertainment that is taxable under this chapter is provided at a licensed gaming establishment, the person licensed to conduct gaming at that establishment.
Except as otherwise provided in subsections 3 , [and] 4 [,] and 5, if live entertainment that is taxable under this chapter is not provided at a licensed gaming establishment, the owner or operator of the facility where the live entertainment is provided.
Except as otherwise provided in subsections 3 [, and 4,] to 6, inclusive, if live entertainment that is taxable under this chapter is not provided at a licensed gaming establishment, the owner or operator of the facility where the live entertainment is provided.
3.
- *SB444_R1* – 10 – 3.
Except as otherwise provided in [subsection] subsections 4 [,] and 5, if live entertainment that is taxable under this chapter is who collects the taxable receipts.ity or on public land, the person 4.
Except as otherwise provided in [subsection] subsections 4, 5 and 6, if live entertainment that is taxable under this chapter is provided at a publicly owned facility or on public land, the person who collects the taxable receipts.
4.
With respect to any tax which is due for the resale of the admission to a facility in this State where live entertainment is provided, the reseller.
Except as otherwise provided in subsection 6, with respect to any tax which is due for the resale of the admission to a facility in this State where live entertainment is provided, the reseller.
6.
With respect to any tax imposed by this chapter which is due for the resale of the admission to a facility in this State where live entertainment is provided and which a marketplace facilitator or referrer is required to collect, the marketplace facilitator or referrer.
Except as otherwise provided in this section, there is hereby imposed an excise tax on admission to any facility in this State where live entertainment is provided and on the charge for - *SB444* – 3 – live entertainment provided by an escort at one or more locations in this State.
Except as otherwise provided in this section, there is hereby imposed an excise tax on admission to any facility in this State where live entertainment is provided and on the charge for live entertainment provided by an escort at one or more locations in this State.
(c) Fees imposed, collected and retained by an independent financial institution in connection with the use of credit cards or debit cards to pay the admission charge to a facility where live entertainment is provided are not taxable pursuant to this section.
(c) Fees imposed, collected and retained by an independent financial institution in connection with the use of credit cards or debit cards to pay the admission charge to a facility where live - *SB444_R1* – 11 – entertainment is provided are not taxable pursuant to this section.
The reseller shall pass through to the purchaser the amount of the tax imposed pursuant to this section which was paid by the reseller at - *SB444* – 4 – the time of the initial purchase by giving the purchaser a credit on the amount of tax owed pursuant to this section on the resale, except that the amount of the credit may not exceed:
The reseller shall pass through to the purchaser the amount of the tax imposed pursuant to this section which was paid by the reseller at the time of the initial purchase by giving the purchaser a credit on the amount of tax owed pursuant to this section on the resale, except that the amount of the credit may not exceed:
For the purposes of this subsection, an “occasional sale” is a resale of admission to a facility in this State where live entertainment is provided by a person who is not engaged in the business of reselling such admission, provided that such resale is not one of a series of resales sufficient in number, scope and character to constitute the activity of engaging in the business of making such resales.
(b) Live entertainment that is governed by the Nevada Interscholastic Activities Association pursuant to chapter 385B of NRS or is provided or sponsored by an elementary school, junior high school, middle school or high school, if only pupils or faculty provide the live entertainment.
(b) Live entertainment that is governed by the Nevada Interscholastic Activities Association pursuant to chapter 385B of NRS or is provided or sponsored by an elementary school, junior - *SB444_R1* – 12 – high school, middle school or high school, if only pupils or faculty provide the live entertainment.
- *SB444* – 5 – (i) Music performed by musicians who move constantly through the audience if no other form of live entertainment is afforded to the patrons.
(i) Music performed by musicians who move constantly through the audience if no other form of live entertainment is afforded to the patrons.
(1) Not the predominant element of the attraction;
- *SB444_R1* – 13 – (1) Not the predominant element of the attraction;
(o) [An athletic contest, event or exhibition conducted by a professional team based in this State if the professional team based in this State is a participant in the contest, event or exhibition.
(o) An athletic contest, event or exhibition conducted by a professional team based in this State if the professional team based in this State is a participant in the contest, event or exhibition.
(p)] Live entertainment that is provided by or entirely for the benefit of a governmental entity.
(p) Live entertainment that is provided by or entirely for the benefit of a governmental entity.
(a) “Affiliate” has the meaning ascribed to it in NRS 463.0133.
(a) [“Affiliate” has the meaning ascribed to it in NRS 463.0133.
(b) “Maximum occupancy” means, in the following order of priority:
(b)] “Maximum occupancy” means, in the following order of priority:
- *SB444* – 6 – (c) “Operator” includes, without limitation, a person who operates a facility where live entertainment is provided or who presents, produces or otherwise provides live entertainment.
[(c)] (b) “Operator” includes, without limitation, a person who operates a facility where live entertainment is provided or who presents, produces or otherwise provides live entertainment.
(a) Upon passage and approval for the purpose of adopting any regulations and performing any other preparatory administrative tas(b) On January 1, 2024, for all other purposes.ns of this act;
(a) Upon passage and approval for the purpose of adopting any regulations and performing any other preparatory administrative tasks that are necessary to carry out the provisions of this act;
and H - *SB444*
and (b) On January 1, 2024, for all other purposes.
H - *SB444_R1*
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Action History

  1. (No further action taken.)

  2. From printer. To engrossment. Engrossed. First reprint. To committee.

  3. From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 390.) Taken from General File. Re-referred to Committee on Finance. Exemption effective. To printer.

  4. Notice of eligibility for exemption.

  5. From printer. To committee.

  6. Read first time. Referred to Committee on Revenue and Economic Development. To printer.

Sponsors

  • Senate Committee on Revenue and Economic Development · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 66 not signed on

Sponsors (1)

  • Senate Committee on Revenue and Economic Development

Co-sponsors (0)

None.

Not signed on (66)

66 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Frequently asked questions

Who sponsors SB 444?
SB 444 is sponsored by Senate Committee on Revenue and Economic Development.
What is the current status of SB 444?
This bill died with 2023 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
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