Exotic dancing establishments sought a declaration that Nevada’s Live Entertainment Tax (NLET) violates the First Amendment to the U.S. Constitution because it singles out small groups based on the content of their speech and taxes them in an effort to suppress their ideas. The Supreme Court of Nevada found that NLET does not discriminate on the basis of speech, target a small group of speakers, or threaten to suppress viewpoints or ideas in violation of the First Amendment because appellants failed to show that NLET is not rationally related to a legitimate government purpose.
Meissner, Joseph, "Summary of Déjà vu Showgirls v. Nev. Dept. of Taxation, 130 Nev. Adv. Op. 73" (2014). Nevada Supreme Court Summaries. 818.