What outdoor events qualify for the exemption found in NRS 368A.200(5)(m)?
A. If an outdoor event is offered to the general public, and there is no admission charge, no purchase of food, refreshments or merchandise required, than the event qualifies under this exclusion. However, the event must be open to the general public. A common issue is with poolside entertainment. If the pool area is accessible to anyone visiting the property without having to pay an admission or purchase anything, then the event qualifies for the exemption. If access to the pool area is generally restricted to hotel guests (even if there may be some exemptions whereby others might be admitted) then the entertainment is not deemed to be “offered to the public” and is taxable. The use of temporary structures like tents or canopies does not change the event to an indoor event for purposes of this exemption.
