Nevada Tax Revamp

Nevada legislators took the first step Feb. 6 toward reworking a live entertainment tax that many complain is confusing, riddled with exemptions and behind the times with current trends.  

The Senate Revenue Committee heard a presentation on the tax, which generally applies to concerts, shows and sporting events but includes a lengthy list of exemptions: boxing matches, NASCAR races, minor league baseball games and certain outdoor concerts.

“It’s not consistent,” said Assemblywoman Marilyn Kirkpatrick, D-North Las Vegas, who has been trying to change the tax for years and was one of the presenters.“Some people are exempt, some people pay it. The law is very convoluted in terms of interpretation.”

Sen. Ben Kieckhefer said there’s wide support for simplifying the tax structure, but a bill stalled last session because it was brought up late in the session and had flaws.

This year’s discussion started the first week of the session, and Kirkpatrick said she has worked out some problems in the previous proposal. For example, there’s agreement that movies, gyms and yoga studios shouldn’t have to pay the tax.