Legislature considering changes to complicated law

CARSON CITY, Nev. (AP) — Nevada lawmakers are taking the first step toward reworking a live entertainment tax that many complain is confusing and filled with too many exemptions.

An educational presentation on the tax is scheduled for Friday afternoon in the Senate Revenue Committee. Majority Leader and committee chair Sen. Michael Roberson says the discussions are likely to lead to a bill at some point in the session.

The live entertainment tax generally applies to concerts, shows and sporting events. But the law includes a lengthy list of events that are exempt, including entertainment provided by a nonprofit organization or small casinos, boxing matches, NASCAR races, minor league baseball games and certain concerts.

Republican Sen. Ben Kieckhefer says the state needs to make sure its tax code is simpler and is capturing revenue appropriately.


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