Nevada Revised Statutes
Chapter 368A - Tax on Live Entertainment
NRS 368A.120 - Natural persons who are deemed to be business entities.

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.
(Added to NRS by 2003, 20th Special Session, 147)

Structure Nevada Revised Statutes