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Full-Text Articles in Law
Simmons V. Briones, 133 Nev. Adv. Op. 9, Annie Avery
Simmons V. Briones, 133 Nev. Adv. Op. 9, Annie Avery
Nevada Supreme Court Summaries
A judgment for penalty attorney fees and costs against a driver in an action that arises out of a motor vehicle accident is not a “judgment . . . upon a cause of action” arising out of the use of a motor vehicle such that its nonpayment may result in the suspension of driving privileges under NRS § 485.302.
Sparks Nugget. State Tax Exemption Of Food Used By Casinos For Comped Meals, Steve Johnson
Sparks Nugget. State Tax Exemption Of Food Used By Casinos For Comped Meals, Steve Johnson
UNLV Gaming Law Journal
In their search for new sources of revenue, states have legalized and sought to tax many kinds of gaming. Forty-eight of the fifty states of the United States permit one or more types of legal gaming. An important technique in casino and some other types of gaming is giving “comps” – complimentary goods or services – to player-customers. A frequent type of comp is free meals on the casino premises or elsewhere. Gaming establishments also often give free meals to their employees.
Comps have been controversial for federal income tax purposes. A recent Nevada case, Sparks Nugget, and related cases …