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2017 Nevada Revised Statutes
Chapter 368A - Tax on Live Entertainment
NRS 368A.050 - “Business entity” defined.
Universal Citation: NV Rev Stat § 368A.050 (2017)
1. “Business entity” includes:
(a) A corporation, partnership, proprietorship, limited-liability company, business association, joint venture, limited-liability partnership, business trust and their equivalents organized under the laws of this State or another jurisdiction and any other type of entity that engages in business.
(b) A natural person engaging in a business if that person is deemed to be a business entity pursuant to NRS 368A.120.
2. The term does not include a governmental entity.
(Added to NRS by 2003, 20th Special Session, 146)
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