Nevada Revenue and Taxation

Sec. § 377A.017
“Recreational facility” defined.

“Recreational facility” means real and personal property and improvements to real property for athletic, cultural and leisure activities and all appurtenances or customary facilities and uses associated therewith. The term does not include a golf course, a driving range used to practice the sport of golf or any similar facility related to the sport of golf.

Last accessed
Feb. 5, 2021