{"data":{"id":"us-nv/nrs-360.7586","jurisdiction":"us-nv","citation":"NRS 360.7586","heading":"“Qualified production” defined.","body":"1. “Qualified production” includes preproduction, production and postproduction and means:\n(a) A theatrical, direct-to-video or other media motion picture.\n(b) A made-for-television motion picture.\n(c) Visual effects or digital animation sequences.\n(d) A television pilot program.\n(e) A television, Internet or other media series, including, without limitation, a comedy, drama, miniseries, soap opera, talk show, game show or telenovela, or an episode of such a series.\n(f) A reality show.\n(g) A national or regional commercial or series of commercials.\n(h) An infomercial.\n(i) A music video.\n(j) A documentary film or series.\n(k) Other visual media productions, including, without limitation, video games and mobile applications.\n2. The term does not include:\n(a) A news, weather or current events program.\n(b) A production that is primarily produced for industrial, corporate or institutional use.\n(c) A telethon or any production that solicits money, other than a production which is produced for national distribution.\n(d) A political advertisement.\n(e) A sporting event, including, without limitation, a sportscast, preshow, postshow or sports newscast related to a sporting event. A qualified production described by subsection 1 shall not be deemed a sporting event for the purposes of this paragraph for the sole reason that it features athletes or relates to sports.\n(f) A gala, pageant or awards show.\n(g) Any other type of production that is excluded by regulations adopted by the Office of Economic Development pursuant to NRS 360.759.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 360 - GENERAL PROVISIONS","TRANSFERABLE TAX CREDITS FOR FILM AND OTHER PRODUCTIONS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-360.html#NRS360Sec7586","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"57a331431301eaa0b2b130317df8e9d473b978bfcc33fbfd34e04eecde925ca9","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-360.75855","next":"us-nv/nrs-360.7589"},"notice":"GroundRules: Original legal text. Not legal advice."}