Nevada revenue staff review Live Entertainment Tax history, exemptions and policy options including resale and sports carve-outs Fiscal staff briefed the committee on the Live Entertainment Tax's statutory definitions, exemptions (including professional sports and NSHE/NIAA events), data limitations that prevent reliable venue-by-venue LET attribution, and a menu of policy options ranging from broadening the base to taxing resale increments.

Nevada's Live Entertainment Tax is evolving, shifting from gaming venues to a broader range of non-gaming events, but what does this mean for the future of entertainment funding in the state?

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