Nonprofit organizations, boxing and bordellos are examples of exemptions from the new live entertainment tax.
The tax does not apply to live entertainment that is "provided by or entirely for the benefit of a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization," according to Senate Bill 8.
Boxing is also exempt and so are bordellos, although not specifically by the legislation.
George Flint, spokesman for the Nevada Brothel Owners Association, said the industry wasn't pushing for an exemption.
"We didn't mean to be exempt," Flint said. "It was not the legislative intent to exempt us. We were one of the original groups that signed on to the whole concept and we said hey, we want to participate, do our fair share.
"We agreed early on there wouldn't be an industry-specific tax on the brothels, but somewhere along the way a couple of things happened."
Exemptions, for one.
"We feel kind of badly. We wanted to participate and now we won't be able to," Flint said.
Live entertainment provided at a licensed gaming establishment with maximum seating of less than 300, licensed for fewer than 51 slot machines and fewer than six table games is also exempt from the 10 percent tax.
Live entertainment provided at a trade show and music performed by musicians who move constantly through the audience are also exempt, if no other live entertainment is provided.
Mall shows are exempt, too, if the entertainment is provided in the common area of a shopping mall, unless the entertainment is provided in a facility located within the mall.
As for sin-tax exemptions, cigarette sales at tribal smoke shops are not charged the state tax and so avoided the 45-cent-a-pack increase. Nevertheless, prices went up $4.50 for a 10-pack carton in some shops, the same as locations that do collect the tax.
"I don't think it's right, " said Robert Rust, 57, of Cigarettes Cheaper, referring to the tax break for tribal shops.