Nonresident Entertainer
A person residing or registered as a corporation outside of Missouri who performs any vocal, instrumental, musical, comedy, dramatic, dance or other performance in Missouri before a live audience for compensation. This also includes any other person traveling with and performing services on behalf of a nonresident entertainer. This definition also includes any entertainer acting as an independent contractor or any partnership, corporation or other entity that provides entertainment performed by nonresident entertainers.
Total Compensation
The gross contract dollar amount without any expenses deducted. This includes all fees paid to the nonresident entertainer or corporation or to the nonresident entertainer or corporation’s agent for entertainment performed in Missouri.
Performance
Any presentation or series of presentations provided to a live audience. When pursuant to one contract a nonresident entertainer is engaged for multiple performances for under $300 each, the requirement to withhold is based on the total compensation paid for the multiple presentations.
Benefit to the Organization
This includes a financial benefit to Washington University, the Student Union, or any affiliated student organizations. “Benefits” include proceeds from ticket sales, admission fees, cover charges, purchase minimums, and “suggested donations.” No benefit to the university is recognized when all proceeds from ticket sales, admission fees, cover charges, and donations are donated to one or more non-affiliated 501(c)(3) charitable organizations. For purposes of this rule, recovery of costs by the university or its affiliated groups for expenses is considered a benefit to the university.