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Current as of January 01, 2021 | Updated by FindLaw Staff
1. “Qualified production” includes preproduction, production and postproduction and means:
(a) A theatrical, direct-to-video or other media motion picture.
(b) A made-for-television motion picture.
(c) Visual effects or digital animation sequences.
(d) A television pilot program.
(e) A television, Internet or other media series, including, without limitation, a comedy, drama, miniseries, soap opera, talk show, game show or telenovela, or an episode of such a series.
(f) A reality show.
(g) A national or regional commercial or series of commercials.
(h) An infomercial.
(i) A music video.
(j) A documentary film or series.
(k) Other visual media productions, including, without limitation, video games and mobile applications.
2. The term does not include:
(a) A news, weather or current events program.
(b) A production that is primarily produced for industrial, corporate or institutional use.
(c) A telethon or any production that solicits money, other than a production which is produced for national distribution.
(d) A political advertisement.
(e) A sporting event, including, without limitation, a sportscast, preshow, postshow or sports newscast related to a sporting event. A qualified production described by subsection 1 shall not be deemed a sporting event for the purposes of this paragraph for the sole reason that it features athletes or relates to sports.
(f) A gala, pageant or awards show.
(g) Any other type of production that is excluded by regulations adopted by the Office of Economic Development pursuant to NRS 360.759.
Cite this article: FindLaw.com - Nevada Revised Statutes Title 32. Revenue and Taxation § 360.7586. “Qualified production” defined - last updated January 01, 2021 | https://codes.findlaw.com/nv/title-32-revenue-and-taxation/nv-rev-st-360-7586/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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