May the taxpayer deduct credit card fees associated with admission charges?
A. Yes. NRS 368A.200(2)(b) and NAC 368A.150 allow a deduction for gratuities directly or indirectly remitted to persons employed at the facility where live entertainment is provided or for service charges including those imposed in connection with the use of a credit card or debit card which are collected and retained by persons other than the taxpayer, as long as these fees are supported by documentation.