Nevada Administrative Code
Chapter 360 - Revenue and Taxation: Generally
TRANSFERABLE TAX CREDITS FOR FILM AND OTHER PRODUCTIONS
Section 360.860 - Calculation of amount of transferable tax credits: Expenditures for wages and salaries

1. For the purpose of calculating the amount of transferable tax credits available to an eligible production company pursuant to NRS 360.7591 to 360.7594, inclusive, expenditures for wages and salaries, including fringe benefits, paid to Nevada residents or other personnel who provided services in this State may be included in the calculation:

2. For the purpose of calculating the allowable compensation payable to producers pursuant to subsection 3 of NRS 360.7594, a producer includes, without limitation, an executive producer, associate producer or any other person who is determined by the Office to be a producer of the qualified production.

3. As used in this section, "fringe benefits" has the meaning ascribed to it in NRS 360.7593 and includes, without limitation, payments by an employer for unemployment insurance, FICA, pension and welfare benefits and health insurance premiums. The term does not include any payroll handling fee charged by a payroll company unless the payroll company is a Nevada business.