Nevada Tax Department Clarifies Exhibition Facility Fee Rules

The Nevada Department of Taxation announced that taxpayers who elect to remit payments of their Exhibition Facility Fee annually must do so on or before July 1 of the preceding fiscal year. Payments received after that date would require switching to quarterly reporting calculated at $1.25 per exhibition per quarter based on the number of unlicensed businesses and days of exhibition. The notification also includes that effective Dec. 7, all Exhibition Facility Fee returns must be filed electronically through the My Nevada Tax portal. [Nev. Dep’t of Tax’n, Nevada Exhibition Facility Fee Notification, 06/01/26]

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