Sports and Entertainment Improvement District FAQs

Sports and Entertainment Improvement District FAQs

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

What is the Sports and Entertainment Improvement District (SEID)? 

  • Senate Bill 1 from the 35th Special Session, known as the Southern Nevada Tourism Innovation Act, marks a major step forward in supporting the continued growth and development of Southern Nevada’s sports and entertainment landscape. 

    At the heart of this legislation is the creation of a Sports and Entertainment Improvement District (SEID), which will be established by the Clark County Board of Commissioners. This specially designated area is designed to support the funding and development of major sports and entertainment infrastructure—most notably, the future Las Vegas Major League Baseball stadium. 

    To finance the district’s development, the legislation authorizes the use of specific tax revenues already being collected within the area. These taxes, fees, and charges will be redirected from the general fund into a dedicated account to support stadium and entertainment-related investments. 

What tax types will be required for the SEID? 

  • Sales and Use Tax on goods sold, used, stored or otherwise consumed within the district. 
  • Modified Business Tax (MBT) on wages paid to employees working within the district. 
  • Insurance Premium Tax on premiums from policies connected to businesses or properties in the district. 
  • Commerce Tax on gross revenues generated within the district. 
  • Live Entertainment Tax on admissions to live entertainment venues within the district. 
  • Liquor Tax on wholesale purchases within the district. 
  • Transportation Connection Tax from transportation network companies (e.g., rideshare services) where trips begin or end in the district. 
  • Exhibition Fees from licensed facilities that host exhibitions within the district. 

Who is responsible for filing SEID taxes? 

  • All participants with activities whether buying or selling within the SEID tare responsible for paying taxes on all work conducted within the district. 

How do I register to be a vendor in the SEID? 

How do I file an SEID return? 

  • Sales and Use Tax, Live Entertainment Tax and Liquor Tax can be filed on My Nevada Tax (mynvtax.nv.gov). MBT, Commerce and Insurance Premium Tax need to be submitted on paper and emailed to NVSEID@tax.state.nv.us until the launch of Phase 2 for My Nevada Tax on December 8, 2025. Do not mail to the P.O. Box (aka Lockbox). 

How do I pay an SEID return? 

  • Remittance can be made electronically on My Nevada Tax (mynvtax.nv.gov) for Sales and Use Tax, Live Entertainment Tax and Liquor Tax and on Nevada Tax Center (nevadatax.nv.gov).  

How will my SEID account show up in My Nevada Tax? 

  • The Las Vegas Stadium Authority will provide a list of participants to the Department of Taxation and your SEID account will be added to your current account in My Nevada Tax. 

How do I get a contractor exemption letter? 

  • The Department of Taxation will issue contractor exemption letters to all contractors submitted by the Las Vegas Stadium Authority. 

When will MBT and Commerce tax go to My Nevada Tax? 

  • MBT and Commerce Tax will be available on My Nevada Tax December 8, 2025.  

How long do I need to keep financial records? 

  • The standard requirement for record retention is not less than 4-years for entities who have filed returns and/or 8-years for those who have not filed. 

What do you recommend for keeping my SEID records separate from records for projects outside the Stadium District? 

  • Create separate General Ledger account(s) for expenses (purchases) and/or revenue (sales) made within the SEID boundary. 

How do I contact the Department if I have question related to the SEID? 

Where can I find the paper forms for Modified Business Tax and Commerce Tax?  

What date do I need to start filing returns for the SEID?  

  • SEID became active on June 01, 2025, and any participant who had activity from that day forward within the boundary.  

References 

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