Exhibition Facilities Fee FAQs

Starting July 1, 2005, anyone who operates a facility where exhibitions are held, including government bodies, must pay a licensing fee.

According to law NRS 360.787, if you are in charge of an exhibition venue, you also need to cover the licensing fee for participants who are there for business reasons, but do not have a State Business License.

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Who is considered to be an operator of a facility where exhibitions are held?

Any person or governmental entity including instrumentalities of the city, state and local governments.

What is an exhibition?

Pursuant to NRS 360.787, an “Exhibition” includes a trade show or convention, craft show, sporting event or any other similar event involving the exhibition of property, products, goods, services or athletic or physical skill.

What is a “Convention” and “Trade Show”?

A “Convention” is an event of limited duration primarily attended by members of a particular trade or industry to discuss matters of interest to members of that trade or industry.
A “Trade Show” is an event of limited duration primarily attended by members of a particular trade or industry to exhibit their merchandise or services to other members of that trade or industry.

How much is the fee and when is it due?

The operator of the facility may choose to pay the licensing fee in one of two ways:

The operator can pay a $5,000.00 fee on an annual basis on or before July 1 of each year for all the exhibitions held at their facility during the fiscal year beginning on that day.
The operator of the facility can file on a quarterly basis and make the following calculation:
- Number of Businesses: First, count the total number of businesses participating in each exhibition that do not have a Nevada Business License.
- Number of Exhibition Days: Multiply the number of unlicensed businesses by the number of days each exhibition is held.
- Daily Rate: Multiply the result by $1.25, which is the rate charged per business per day of exhibition.
- Total Due per Quarter: Add up the amounts calculated for each exhibition held at the facility during the calendar quarter to determine the total amount to be remitted. The operator of the facility shall, on or before the last day of each calendar quarter, in which an exhibition is held at that facility, remit to the Department the licensing fee.
- Example Scenario: One event is held at a facility in a calendar quarter. There were 300 businesses participating in the exhibition, 200 of which did not have State Business Licenses. The event occurred over a three day period. The calculation would be as follows: 200 businesses x 3 x $1.25 = $750.00 due for the quarterly period.

What is the penalty for late or non-payment?

If the Fees are not submitted/postmarked by the due date, the amount of penalty due is:

For a Period(s) due prior to and including 6/30/07, there is no Penalty.
For a Period(s) due 7/1/07 or after; the amount of penalty due is based on the number of days the payment is late, per NAC 360.395 (see the table on back of the Quarterly or Annual Exhibition Facility Fee Return).
The maximum penalty amount is 10%.
A person who fails to submit the fee required by the due date shall pay graduated penalty depending on how may days late

How do I obtain, file and pay an Exhibition Facility Fee return?

The forms below are for operators or owners of facilities that host exhibitions and other similar events.

Download Quarterly Exhibition Facility Fee Return and Instructions
Download Annual Exhibition Facility Fee Return and Instructions
You may also obtain returns or inquire about the licensing fee from the EFF Tax Examiner:
- Contact the Carson City Taxation office at:
  (775) 684-2000.
- Write to the Department of Taxation at:
  3850 Arrowhead Dr., 2nd Floor,
  Carson City, Nevada 89706.
See also Exhibition Facility Fee Tax Type

Note: FAQs are for general guidance only. For written advice as it relates to your business, request an advisory opinion from the Department.