burning man documents

8/20/2019 Burning Man documents

1/26

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E n L o f ~

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X,

F

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r`.

BRIAN

SANDOVAL.

Governor

JOAN

LAMBERT

C h a i r ,

Nevada Tax

Commission

DEONNE

CONTINE

E x e c u t i v e

D i r e c t o r

SPATE

OF EVAD~4

eb

i t e :

h t t p : / l t a x . n v . g o v

1550

o l l e g e

Parkway,

u i t e

11 5

Carson

C i t y , Nevada 89706-7937

Phone: 775) 84-2000

Fax:

775) 84-2020

LAS VEGAS OFFICE

Grant awyer f f i c e B u i l d i n g , Suite1300

555

E.

ashington

Avenue

Las Vegas,

Nevada

89101

Phone:

702}

486-2300

Fax:

702) 86-2373

February 2,

2Q16

V i a C e r t i f i e d

M a i l :

701595240001784576$9

E l i z a b e t h

B.

t a l l a r d

Do w n e y Brand ALP

100

W.

i b e r t y S t . , S t e .

900

Reno,

NV 9501

~ . . ~ ~ . ~~

..

~ r

~ .

i

1

: ; . ~

Dear Ms. t a l l a r d :

RENO

OFFICE

4600

i e t z k e lane

B u i l d i n g

L ,

S u i t e

235

Reno,

Nevada 89502

Phone:

775)

87-9999

Fax: 775)

88-1303

HENDERSON

OFFICE

2550

Paseo Verde Parkway,

u i t e

18 0

Henderson,

Nevada

89074

Phone: 702) 86-2300

Fax:

702) 86-3377

Yo u have

requested an a d v i s o r y o p i n i o n ( ` ° O p i n i o n )

from

the

Department o f

Taxation

( Department ) r e g a r d i n g the

treatment

o f v a r i o u s

issues

f o r

sales

and

use t a x

purposes. A

d i s c u s s i o n o f

those

i s s u e s ,

as

w e l l

as c o n c l u s i o n s , f o l l o w s . Please b e

advised

t h a t

the

o p i n i o n s

expressed i n

t h i s

Opinion

are l i m i t e d

t o

the s p e c i f i c

f a c t s ,

circumstances, and

t r a n s a c t i o n s d e s c r i b e d i n

the

i n f o r m a t i o n

you p r o v i d e d

i n

your

correspondence

t o

the

Department.

No

e l i a n c e

should be p l a c e d

o n

t h i s Opinion f o r any

purpose o t h e r than

t h a t

d e s c r i b e d h e r e i n .

Please

b e

u r t h e r advised t h a t

subsequent s t a t u t o r y

o r

a d m i n i s t r a t i v e r u l e

changes o r j u d i c i a l

i n t e r p r e t a t i o n

o f

the

s t a t u e s

or

r u l e s upon which

any

o p i n i o n

i s based

may

s u b j e c t s i m i l a r f u t u r e t r a n s a c t i o n s , s i t u a t i o n s , c l a i m s , o r requests

t o treatment o t h e r than

t h a t

expressed

i n

t h i s

Opinion.

1 . Do he c t i v i t i e s t h a t

take

p l a c e

d u r i n g

the

Burning Ilan

event o n s t i t u t e

l i v e

entertainment o r

purposes f the L i v e Entertainment

Tax

LET )?

2.

Does

Black Roc k

i t y

m ee t he

e f i n i t i o n

o f

a

a c i l i t y

f o r

the

purposes f

the

LET?

3.

I s

Burning

Man u b j e c t t o

the

L E T ?

T h e

a c t i v i t i e s

t h a t take p l a c e

d u r i n g

Burning Man o n s t i t u t e

l i v e

e n t e r t a i n m e n t ,

whether

or

n o t those

a c t i v i t i e s

are

p r o v i d e d by patrons

t o

the

e v e n t . Because

Black

Rock

C i t y

i s

l o c a t e d on p u b l i c l a n d and access t o the

area

d u r i n g the

event

i s

l i m i t e d t o

those

who have

purchased

t i c k e t s ,

i t

meets the

d e f i n i t i o n

o f

a

a c i l i t y . Because Burning

Man

c o l l e c t s

the

t a x a b l e r e c e i p t s

from

those

a t t e n d i n g

the

event,

Burning

Man

s

the taxpayer and

r e s p o n s i b l e

f o r

p a y i n g L E T o the

State

o f Nevada.


2/26

E l i z a b e t h B.

t a l l a r d

February

2,

2016

Page 2

Burning

Man

s

a n

event t h a t

takes

place ea ch year

a n

f e d e r a l

l a n d i n the

d r y ,

lakebed

p l a y a o f

Nevada's

Black

Rock

D e s e r t .

The

BLM

r o v i d e s

a

p e r m i t

t o

Burning Man

h a t

allowed

f o r

attendance

of u p t o

70,000

p a r t i c i p a n t s i n

2015.

Burning

Man

i s

a n

experiment i n

temporary

community,

a n d

t h a t co m m u n it y

i s c a l l e d

Black Rock

C i t y .

The event

l a s t s f o r

e i g h t

days, endi ng

on

the

i r s t

Mond a y n

S e p t e m b e r

Labor

Day).

Black

Rock

C i t y

~ L . C , the

o r g a n i z a t i o n

r e s p o n s i b l e f o r

o r g a n i z i n g

the

event,

i s

a

s u b s i d i a r y o f

the

n o n - p r o f i i t Burning

Man

r o j e c t

( c o l l e c t i v e l y ,

Burning

Man ) .

T i c k e t s are

s o l d

on the

Burning

Man

e b s i t e , a n d

i n

2015, n d i v i d u a l

t i c k e t s

ranged

i n

v a l u e

b e t w e e n

$8Q0

a n d

$390.

V e h i c l e

p a s s e s

are

50 ach.

The

a l l o t m e n t f o r

V e h i c l e

Passes

n

2014

w a s 27,000.

I n

2014,

h e r e w e r e

approximately

65,922

p a r t i c i p a n t s .

Burning

I V l a n

p a r t i c i p a n t s

c r e a t e

a n d

share

t h e i r

own experiences

a n d

a c t i v i t i e s

throughout the

e i g h t

d a y s a n d

n i g h t s

of

the event. A

e n t r a l

event

i s

b u r n i n g

t h e

Man ,

a

t o w e r i n g

w o o d e n

e f f i g y , on

Saturday

n i g h t ,

t o

which

the

event

o w e s t s

n a m e .

Burning

Man's

personnel

l i g h t the e f f i g y

of the

Man a n d push

the

s w i t c h

t h a t

i g n i t e s

the

i r e w o r k s

d i s p l a y .

Burning

Man

c o o r d i n a t e s

performance

a c t i v i t i e s

such

a s

the

F i r e

Conclave

(described

a s a

composition of

s e l e c t

f i r e

performance

groups from

around

the w o r l d )

a n d

Amb i e n t

D r u m m e r s

( dr u m m e r s are

organized

i n t o

groups

who

rehearse

t o g e t h e r

b e f o r e being

d i s t r i b u t e d

around

the

g r e a t

C i r c l e

w i t h

the

F i r e

Conclave

on

the

n i g h t

o f

the

Burn

t o

i l l the

a i r w i t h

m u s i c . ) .

The

F i r e Conclave

p r o v i d e s

choreographed

f i r e

d a n c e s t o honor

the

Klan

b e f o r e i t

burns

on Saturday

n i g h t ,

c r e a t i n g

the

l a r g e s t g a t h e r i n g

of

f i r e

performance

i n

the

w o r l d .

tt://rninarfvt/rt~rforn~l

r f o r n c ~ a

o p p o r t u n i t i e s / i r ~ p ~ r f c ~ r r r ~ n t

A d d i t i o n a l l y ,

Burning Man

books

performances f o r

the Center

Camp

Ca f e

Performance

Stage. The

website

s t a t e s :

The

Ca fe i s

seeking a c t s

t h a t c a n

c o n t r i b u t e

t o

the

Ca fe

a m b i e n c e w i t h

performances f rom

opening

Mo n d a y

a n d

throughout

the

event u n t i l

Labor

D a y .

Performers

i n t e r e s t e d i n

p e r f o r m i n g

i n

the Ca fe

should

arrange f o r

apre-scheduled

performance time d u r i n g

the

e v e n t . You

c a n

get

s t a r t e d

b y

e m a i l i n g

some

a s i c


t o

our

Ca f e

Performance

booking

v o l u n t e e r s .

t t : / l b u r n i n

n . o r q / e v e r ~ t J a r t -

rfornc/r€r

nce-rtun

tislc~nterPc,,~a-fet

NRS

68A.20p(1)(a)

r o v i d e s :

Except a s

otherwise

p r o v i d e d i n

t h i s

s e c t i o n ,

t h e r e i s

hereby

imposed a n

excise t a x on

admission

t o

a n y

f c i l i t y

i n

t h i s

S t a t e

wh e r e

l i v e

entertainment

i s

p r o v i d e d

a n d on the

charge f o r

l i v e

e n t e r t a i n m e n t

p r o v i d e d by a n

e s c o r t

a t on e

or

mor e

l o c a t i o n s i n

t h i s

S t a t e .

The r a t e

o f

the t a x

is


3/26

E l i z a b e t h

B.

t a l l a r d

February 2,

2016

Page 3

(a)

Except

as o t h e n r v i s e

p r o v i d e d i n

paragraph

( b ) , f o r

admission

t o

a

f a c i l i t y

i n

t h i s S t a t e

w h e r e l i v e

entertainment i s

p r o v i d e d ,

9

e r c e n t o f

the

admission

charge t o

the a c i l i t y .

NRS

68A.20Q(2)(a)

xcludes

from

the

LET

p

t o 7,500

t i c k e t s s o l d by

q u a l i f y i n g

n o n - p r o f i t

o r g a n i z a t i o n s .

Beca use

Burning

Man

e l l s

f a r

i n

excess

o f 7,500

i c k e t s ,

t h i s

e x c l u s i o n

d o e s

not

a p p l y . '

Live

En e i n o ~ t e n t

A

h r e s h o l d

q u e s t i o n

i s whether

the a c t i v i t i e s

t h a t

take

place

d u r i n g

the

week-long

Burning Man

vent

c o n s t i t u t e l i v e

e n t e r t a i n m e n t .

Th e

t a t u t e

d e f i n e s

l i v e


a s

. . .

a n y

a c t i v i t y

p r o v i d e d

f o r

p l e a s u r e ,

enjoyment,

r e c r e a t i o n ,

r e l a x a t i o n ,

d i v e r s i o n

o r

o t h e r

s i m i l a r

purpose by

a

person or

persons

w h o

are

p h y s i c a l l y present w h e n

p r o v i d i n g

t h a t a c t i v i t y

t o

a

p a t r o n

or

group

of patrons

wha

re

p h y s i c a l l y

p r e s e n t .

NRS 68A.090(1).

There

i s

n o

q u e s t i o n

t h a t the

l a r g e n u m b e r

o f patrons

who t t e n d Burning

Man

are

p h y s i c a l l y

present

an d witnesses

t o

entertainment

p r o v i d e d

by o t h e r

person o r

persons w h o

a l s o

are

p h y s i c a l l y

p r e s e n t .

There

a l s o

i s n o

d i s p u t e t h a t Burning Man

i s

attended

i n

such

l a r g e

n u m b e r s

p r e c i s e l y

because i t

a f f o r d s the

o p p o r t u n i t y

t o

w i t n e s s an d

p a r t i c i p a t e

i n a

wide

v a r i e t y

o f

a c t i v i t i e s

p r o v i d e d

f o r

p l e a s u r e ,

enjoyment, r e c r e a t i o n ,

r e l a x a t i o n ,

an d

d i v e r s i o n .

A

i g n i f i c a n t

c h a r a c t e r i s t i c

o f

Burning Man

s t h a t

the

e n t e r t a i n m e n t o f f e r e d i s

m ost

o f t e n

p r o v i d e d by

p a t r o n s

p a y i n g

t o a t t e n d

the

event i t s e l f . While

the L ET

recognizes

t h a t

such


i s i n

some

n s t a n c e s

excluded

from the

d e f i n i t i o n o f

l i v e

e n t e r t a i n m e n t ,

the law

s p e c i f i c a l l y

i n c l u d e s

entertainment p r o v i d e d

by p a t r o n s

a s

l i v e


where,

a s

h e r e ,

the

n u m b e r

o f

t i c k e t s

o f f e r e d f o r

s a l e

by

anon

- p r o f i t

e n t i t y

i s i n

excess

of 15,000.

NRS

368A.090(3).2

With

a p e r m i t t h a t

a l l o w s up t o

70 00

attendees an d

t i c k e t

sales

exceeding

60,000

t i c k e t s

s o l d ,

Burning

I V l a n e a s i l y

q u a l i f i e s

a s

a n

event

t h a t

p r o v i d e s

l i v e

e n t e r t a i n m e n f i .


a l t h o u g h some

n t e r t a i n m e n t

i s

p r o v i d e d by

p a t r o n s ,

Burning Man

p r o v i d e s entertainment

by

c o o r d i n a t i n g

performance

a c t i v i t i e s

such

as

the F i r e

Conclave,

A m b i e nt

Dru mme rs,

an d

booking

performers o r

the Center Camp

a fe

Performance

Stage.3

7 A s p a r t

o f

your

r e q u e s t , you have asked

t h a t

t h e

Department opine

o n

h ow

Burning N i a n

c o u l d

r e s t r u c t u r e i t s

o p e r a t i o n s so

as o

a v o i d o r reduce

t h e

p a y m e n t f

LET. While

t h e Department d o es

n o t

u s u a l l y o f f e r

an o p i n i o n o n h ow

a

taxpayer

may v o i d

a t a x ,

a c c o r d i n g

t o

NRS 6 8 A . 2 0 0 ( 2 ) ( a ) , Burning Man a s a n o n

- p r o f i t

o r g a n i z a t i o n

s o l d l e s s than

7,500

i c k e t s

t o

the

e v e n t , then

t h e

LET

would n o t a p p l y .

2

Again i n

response t o

t h e

q u e s t i o n

r e g a r d i n g

h o w

Burning Man

c o u l d

be

r e s t r u c t u r e d so

as

o a v o i d or

reduce

payment of LET,

h e

e n t e r t a i n m e n t p r o v i d e d by

p a t r o n s

would

n o t

be

considered

l i v e


f

l e s s

than

15,000

i c k e t s

a r e

s o l d by a n o n

p r o f i t .

3 B u r n i n g

of

the Man

c u l p t u r e

a n d

t h e

f i r e w o r k s

d i s p l a y c o n s t i t u t e s l i v e


a s the b u r n i n g o f

t h e Man

a n d s e t t i n g

o f f

of

f i r e w o r k s

a r e

p r o v i d e d by

persons h a t

are p h y s i c a l l y p r e s e n t

t h a t

set

i r e

t o t h e

Man a n d

i g n i t e

t h e

f i r e w o r k s

f o r

t h e

p l e a s u r e

a n d

enjoyment

f

those

i n

a t t e n d a n c e .


a s

n o t e d

on your

w e b s i t e , t h e b u r n i n g o f

t h e

Man

i s

coupled

w i t h

performances,

c o o r d i n a t e d by

Burning

Ma n,

by

h e

F i r e Conclave and

t h e

A m b i e n t

Drummers.


4/26

E l i z a b e t h

B.

t a l l a r d

February

2,

2016

Page

Another

q u e s t i o n

r a i s e d i n

your

request

i s

whether

Black R o c k

C i t y c an

b e

considered

a

f c i l i t y

f o r

purposes

o f

LET.

T h e

d e f i n i t i o n

f o r

f c i l i t y

i s

i n c l u d e d

i n

NRS

68A.060,

which

s t a t e s a

f c i l i t y me a n s

a n y

area or

premises,

i n d o o r

or

o u t d o o r ,

wh e r e l i v e


i s

p r o v i d e d

a n d f o r which

c o n s i d e r a t i o n

i s

c o l l e c t e d f o r the

r i g h t

or

p r i v i l e g e of

n t e r i n g ,

or

h a v i n g

ac c es s o ,

t h a t

area o r

p r e m i s e s .

As

oted above,

Black Rock

C i t y

i s

a n

area

wh e r e l i v e

entertainment

i s

b e i n g

p r o v i d e d .

There

a l s o

i s

n o q u e s t i o n

t h a t Burning Man

o l l e c t s pa yment from

p a t r o n s

f o r

the r i g h t t o e n t e r

Black

R o c k

C i t y d u r i n g

the

e v e n t . T h e

d e f i n i t i o n

o f

c i l i t y

i s

v e r y

broad

an d i n c l u d e s

outdoor

ven u e s

a n d d o e s not

i n c l u d e a l i m i t a t i o n

on the

s i z e

of

the

area.

T h e

f i n a l

q u e s t i o n

i s whether

Burning

Man

s

s u b j e c t

t o

the

LET.

NRS

68A.110(3)

i d e n t i f i e s

the

taxpayer

a s

o l l o w s :

...

f

l i v e


t h a t

i s t a x a b l e

under

t h i s chapter

s

p r o v i d e d a t a p u b l i c l y

o w n e d

c i l i t y

or o n

p u b l i c

l a n d , t h e

taxpayer

i s ]

the person

w h o

c o l l e c t s

the t a x a b l e

r e c e i p t s .

Burning

Man

s

a n

e v e n t , o n

p u b l i c l a n d ,

wh e r e

l i v e


i s

p r o v i d e d .

Th e

t i c k e t s s o l d f o r

ac c es s t o

the

event

are

s u b j e c t

t o the

LET

n d

NRS

68A.110(3)

d e n t i f i e s

the

taxpayer a s

the person

who

o l l e c t s the t a x a b l e

r e c e i p t s . I n

t h i s

i n s t a n c e ,

Burning

Man

c o l l e c t s

the

t a x a b l e

r e c e i p t s from

the

patrons purchasi ng

t i c k e t s

t o

the

event

an d

i s


f o r

p a y i n g

LET

o

the

Department o f

T a x a t i o n .

S i n c e r e l y ,

~ ~

D e o n n e E.

Contine

E x e c u t i v e D i r e c t o r

N ev a d a

Department

of

T a x a t i o n

c c : Gina C . Session,

Chief

A t t o r n e y

General

E n c l . :

Advisory

Opinion

Request,

D e c e m b e r

11,

2015


5/26

E l i z a b e t h B. t a l l a r d

February

2,

2016

Page

5

Please

b e

advised t h a t

t h e

responses

given

i n

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8/26

Downey

Brand LLP

12 11 2015

12:02:37 PM

PAGE

~ 021

Fax

Server

DEPARTMENT

OF

TAXATION

December

1 , 2015

Pale

2

T l a i s S e t t e r w i l l

f i r s t

p r a ~ J i d e d e t a i l s

r e g a r d i n g

t h e

Burning Man

v e n t

and

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Man.

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B u r n i n g ;

Man s

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Department h o u l d

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c c i n c l u d e t h a t Burning

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LET,

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n

Burning

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B u rn i n g Man

Burning

Man

e m p o r a r i t y

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{ p e r m i t )

s s u e d by

h e

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BLM ).

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c ~

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a t t e ~ l d a n c e

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p

r y 70,000

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i n

2015. Burning Man

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community,

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Black

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The v e n t l a s t s f o r e i g h t

d a y s ,

ending

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M o n d a y

n

September

Labor

Day).

During h a t p e r i o d ,

Burning Man

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i n

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Rock i t y ,

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a r e


f o r

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t I 1 e y

need

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of

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s h e l t e r ,

w a t e r ,

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o w n

camps,

where

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or n t e n t s ,

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s t r u c t u r e s .

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e l f

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T h i s

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of i v i n g

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i s

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t r a c e of

h e i r

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w i t h

o t h e r p a r t i c i p a n t s

by

n v i t i n g them

n t o

t h e i r

camps

t Q

e x c h a ~ i g e

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i l l

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i n

more

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below,

n e

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Qf i e

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t h e

B u r n i n g ;

Man

v e n t

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Burning

Man

i m p l y

p r o v i d e s t h e

camp~'ound

or

p a c e i n which


can come

o g e t h e r , i n t e r c h a n g e

i d e a s ,

and

engage

n

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Man

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any

form

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i n t e r c h a n g e s

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only

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Burning V 1 a n a t a l l .

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example,

urning

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u r v e y s

and

a y s

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s e t s c e r t a i n r i l e s

f a r

p u b l i c

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and p e a c e

( m o s t l y

B u r n i n g

Man's

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t h e

Burning

h 4 a n

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I e t E e r

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10/26

Downey

Brand LLP

12 11/2015

12:02:37 PM

PAGE

5/d21

Fay

Server

DEPARTME?~T

OF

TAXATION

D c c e m l ~ e r t I ,

015

Page

t h e e v e n t

s i t e ,

t o

h e l p

c l e a n

t i p

t h e

s i t e

a f t e r

f h e e v e n t ,

n d

t o h e l p w i t h

many

t h e r

a c t i ~ ~ i t i e s

t h a t

s u ~ , p a r t

t h e community

of

a r t i c i p a n t s i n

B l a c k Rack

i t y .

G i f t i n g

i s

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key

a r t

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Rock

i t y and i f ~ e z

e n t i a t e s

B u n t i n g Man

fram

t h e r

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W i t h i n B l a c k

Rock

i t y ,

c o m i n e r c i a i

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o t d .

a t i a e r , v e r y t l i i n ~ ;

t h a t i s

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I n

s e n ~ i c e t o t h e

G i f t i n g

P r i n c i p l e ,


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B u r n i n g Man

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own

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g i v e one n o t h e r a

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of

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a r ~ d

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i n c ] u d i n g

l e c t u r e s ,

workshops e . g . ,

h u l a

h o a p i n ~ ; , me d i t a t i o n ,

r t ) ,

yoga

l a s s e s ,

f o o d ,

d r i n k s , h a d e d t e n t s ,

m a s s a g e s ,

n t e r a c t i v e

a r t

i n s t a l l a t i o n s ,

m u s i c ,

d a n c e

s p a c e s , t r a m p o l in e s , and

w z t t y c o n v e r s a t i o n .

Nine

of

h e s e

c t i v i t i e s

a r e p r o v i d e d

o r

d i r e c t e d by Burning

Mau;

h e y

a r e

e x c l u s i v e l y

w i f h i n t h e

p u r v i e w

of

h e

p a r t i c i p a n t s .

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non-camping

r e a s

c o n t a i n

l a r g e

a n d

s m a l l

r t i s t i c

s c u l p t u r e s

b u i l t

by

~ i d e p e n d e n t

r t i s t s ,

who r e

r e s p o n s i b l e f o r

t h e

f a b ~

i c a t i o ~ i ,

t r a n s p o r t a t i o n ,

e r e c t i o n

a i

d

removal

of h e i r

s c u l p t u r e s .

F t ~ r

some

of h e s e s c u l p t u r e s ,

B u r n i n g

Man r o v i d e s

g r a n t s t h a t

c o v e r

a

o r t i o n

of

h e o t a l

c o s t ;

t h e r t i s t s

must

r o v i d e most of h e i r S o u n d i n g t h r o u g h

i n d e p e n d e n t

f u n d r a i s i n g

and

t h e r

m e a n s .

T h i s

s e c t i o n

of

ack

Rock i t y

u a l c t i o r ~ s a s a ~ a enormous u t d o o r a r t museum.

S i n c e t s

i n c e p t i o n ,

B u i n i r ~ g

M a ~ ~

h a s

b e e n a mecca c ~ r

c r e a t o r s and

p p r e c i a t o r s

~f

omplex,

a r g e - s c a l e

a r t .

Burning Man. a r t i c i p a n t s l i v e u n s t r u c t u r e d l i v e s i n

B l a e k Rack i t y ,

w h e t h e r

v i s i t i n g a r t

i n s t a l l a t i o n s

o r

o t h e r

camps,

r s t a y i n g

i n

t h e i r

o w i l

camps

and

n t e r a c t i ~ z g

w i t h

p a r t i c i p a n t s wh o

v i s i t

them.

Many

r a v e l

an

i c y c l e t o e x p l o r e

B l a c k

Rock

i t y .

Same

r i v e

h i g h l y

m o d i f i e d a n d

a r t i s t i c

"mutant"

e i ~ i c l e s .

A i l d of

o u r s e ,

g i v e n i n e Burn~ug

Man

vents

i ~ l i t - d a y

d u r a t i o n ,


must

p e n d

s i g n i f i c a n t p o r t i o n s of a c h day

l e e p i n g ,

p r e p a r i n g

p e r s o n a l

m e a l s ,

n d

d o i n g

c h o r e s t o

m a i n t a i ~ i

t h e i r

camps.

B u r n i n g

Man o e s n o t

p r o v i d a

any

form

of

i v e

e n t e r t a i n m e n t f n r

e v e n t

a r t i c i p a ~ l t s

t c ~

e n j o y .

R a t h e r , a s d i s c u s s e d

a b o v e ,

u l d

c o n s i s t e n t w i t h B u r n i n g

Man's

r i n c i p l e s ,

B u r n i n g

Man


c r e a t e a ~ l d

s h a r e t h e i r own

x p e r i e n c e s a n d . c t i ~ ~ i t i e s

t h r o u g h o u t

t h e

e i g h t d a y s

a n d

n i ~ ; f ~ t s

~f

h e

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PAGE

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DEPARTMENT

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December

11,

01

S

Page

6

( q u o t i n g

B l a c k ' s

Law

D i c t i o n a r y

1344,

t l i

e d . 1 9 5 1 ) ) .

having

a

premises

e f i n e d a G

land

p r o v i d e s nn

g u i d a ~ l c e

when a c t i v i t i e s

o c c u r

i n a a r g e

open

s p ~ c c .

2,

Live

n t e r t a i r u n e n # "

Under

e c t i o n

368A.20Q.1,

h e

LET

p p l i e s on

d m i s s i o n

t o any a c i l i t y

. . . ~ ~ h e r e

l i v e

e n t e r t a i n m e n t i s

p r o v i d e d . " A n d

e c t i o n

36$A.200.3 p r o v i d e s

t h a t t a x - e x e m p t O r g a n i z a t i o n s

a r e

e x c l u d e d

from

t h e

LET only

i f

h e number

of

i c k e t s

t o

t h e

l i v e

e n t e r t a i m n e n t

which a r e o f f e r e d

f o r

s a l e o r

o t h e r

d i s t x i b u t i ~ n . . . i s

l e s s

t h a n

7 , 5 0 0 . "

Thus,

h e

d e f i n i t i o n

of

l i v e

e n t e r t a i n m e n t "

~ ~ i d e s

t h e

a n a l y s i s

of

h e t h e r

t h e t a x

a p p l i e s

t o

a i v e n

a d m i s s i o n

c h a r g e .

a .

G e n e r a l

D e f i n i t i o n .

S e c t i o n ~ 6 8 A . 0 ~ } 0

d e f i n e s

l i v e


a s

any

c t i ~ T i t y p r o v i d e d

f o r

Measure,

n j o y m e n t ,

r e c r e a t i o n ,

r e t ~ a t i o n , i v e r s i o n

o r

o t h e r

s i m i l a r

p u r p o s e

by

a e r s o n

or e r s o n s

who r e

p h y s i c a l l y p r e s e n t

~ v h e i ~

p r o v i d i n g

t h a t

a c t i v i t y

t o

a

p a t r o n

s

o r

gaup

~ p a ~ r a n s

who r e

p h y s i c a l l y p r e s e n t . "

S u b s e c t i o n

{ 2 ) ( a ) p r o v i d e s a n o n

- e x c l u s i v e i s f

of

xamples

f I i v e

e n t e r t a i n m e n t . S u b s e c t i o n

2 } ( ~ )

r o v i d e s

a i s t

of

x c l u s i o n s from t h e

" l i v e


d e f i n i t i o n .

b .

Person

o r

P e r s o n s . "

S e c t i o n 3 6 8 A . 090

e f i n e s " l i v e


w i t h r e f e r e n c e

t o

a c t i ~ ~ i t i e s of

a

person

o r

p e r s o n s . "

I t

does

o t

s t a t e

whether a e r s o n

p r o v i d i n g

1 ~ e

a c t i v i t y

i s

a

i v e

p e r s o n o r

m a y l s o

i n c l u d e

e n t i t i e s .

B l a c k ' s

Law

D i c t i o n a r y

d e f i n e s

n

person

s

f o l l o r ~ T s :

In

g e n e r a l

u s a g e ,

a

human

b e i n g ;

by

t a t u t e ,

however, h e

t e r m

c a z ~ i n c l u d e

f i r m s ,

l a b o r

o r g a n i z a t i o n s ,

p a r t n e r s h i p s ,

a s s o c i a t i o n s ,

c o r p o r a t i o n s ,

l e g a l

r e p r e s e n t a t i v e s ,

t r u s t e e s ,

~ • u s t e e s

i n

B a n k r u p t c y , r r e c e i v e r s . "

For

example, n t e r n a 2

Revenue

Code

e c t i o n 77U1

d e f i n e s

a

person

o r

mast

e d e x a l income

t a x

p u r p o s e s

t o

i ~ ~ c l u d e ~1 n t i t y .

The

LET t n # u t e s

d o

~ o t

d e f i n e

a

p e r s o n t o i n c l u d e an e n t i t y .

R a t h e r , t h e

s t a t u t e s '

u s e s

of h e

t e r m

person

- - - - i n c l u d i n g i n

t h e

p h r a s e s " p e r s o n s who

r e nude

and

person

or e n t i t y "

i n r e f e r e n c e t o

t h e

i m p o s i t i o n

o f f i n e s ) - - c o n t e m p l a t e

l i v e

~ ~ e o p t e

p r o v i d i n g

t h e

l i v e e n t e r t a i n m e n t . "

I E 2 d e e d ,

o n l y

l i v i n g

p e r s o n s can p r o v i d e

any

c t i v i t y t h a t i s

" d i v e " ;

e n t i t z e s ,

by

t h e i r

n a t u r e ,

c a n n o t .

c .

Focus of h e

A c t i v i t y .

Under

e c t i o n

36 8 A . Q90,

l i v e


must

be

an

a c t i v i t y , p r o v i d e d

f o r

p l e a s u ~ • e ,

e n j o y m e n t ,

e c r e a t i o n , e l a x a t i o n ,

d i v e r s i o n

o r o t h e r s i m i l a r

p u r p o s e

. . . .

A 3 t h o u g l i

t h e

s t a t u t e

does

n o t

s p e c i f y whethez h e

a c t i v i # y i s

p r o v i d e d f o r

t f ~ e

p l e a s u r e of h e

p e r s o n

e n ~ ; a g i n b i n t h e

s t

i s

n o t c l e a r

Burning

M a n

i n c l u d e s

p a t r o n s " a r

l i v e

e n i e r t a i n n ~ e n t a ~ c

p u r p o s e s

b e c a u s e

t h e

s t a t u t e s

d o

o t

s p e c i a l l y d e f i l e

h a t .

t e r r a ,

and

t h o s e

a t t e n d i n g

B u ~ n i i a g

Man

o

n o t

` a I l

w i t h i n t h e n o r n ~ a

d e f s n i t i o n

of p a t r o n "

a s

d e f i n e d

by

B l a c k ' s Law

n i c t i o n a r y :

a

e g u 3 a r

c u s t o m e r o€ a u s i n e s s .

t •

a .


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