Booking entertainment for a Las Vegas event
Nevada taxes paid admission to live entertainment in larger rooms. Whether your event owes it depends on what the act does, how big the room is, and whether guests pay to get in. Sort this out before you price tickets.
Last checked Oct 30, 2026
What to know
- What counts as live entertainment
Music, dance, acting, acrobatics, comedy, magic, animal acts, athletic contests and DJs playing recorded music, performed by people who are there in the room. Broadcasts don't count.
ConfirmedNevada Department of Taxation live entertainment tax FAQsChecked Oct 30, 2026
- Speakers
Motivational, informational or political speeches are generally not live entertainment, unless the speaker also performs.
ConfirmedNevada Department of Taxation live entertainment tax FAQsChecked Oct 30, 2026
- The tax
9% of the admission charge, for rooms with a maximum occupancy of 200 or more. Occupancy is the number set by the fire marshal, then the event permit, then actual seating.
ConfirmedNevada Department of Taxation live entertainment tax FAQsChecked Oct 30, 2026
- Who collects it
At a non-gaming venue the owner or operator registers with the Department of Taxation for free, adds the tax at the time of sale and files monthly, even for months with no tax due. At a casino resort, your venue contract should say who collects it.
ConfirmedNevada Department of Taxation live entertainment tax FAQsChecked Oct 30, 2026
- Exclusions that matter for conventions
Trade shows are excluded. So are musicians who stroll through the audience when no other entertainment is offered, and events by or for a qualifying nonprofit that offer fewer than 7,500 tickets. Keep records if you rely on the nonprofit exclusion, because the tax is assessed on every admission if it turns out not to apply.
ConfirmedNevada Department of Taxation live entertainment tax FAQsChecked Oct 30, 2026
- When you're unsure
The FAQs don't address private corporate events or parties held alongside a convention. The Department of Taxation gives advisory opinions on specific situations.
Not yet confirmedNevada Department of Taxation live entertainment tax FAQsChecked Oct 30, 2026