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Nev. Rev. Stat. § 368A.120

Natural persons who are deemed to be business entities

Nevada · Nevada Revised Statutes Chapter 368A — Tax on Live Entertainment · Status: effective

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Nev. Rev. Stat. § 368A.120, Natural persons who are deemed to be business entities, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2107327
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A natural person engaging in a business shall be deemed to be a business entity that is subject to the provisions of this chapter if the person is required to file with the Internal Revenue Service a Schedule C (Form 1040), Profit or Loss From Business Form, or its equivalent or successor form, or a Schedule E (Form 1040), Supplemental Income and Loss Form, or its equivalent or successor form, for the business.