NRS 371.100
Exemption of certain governmental vehicles, emergency vehicles and vehicles operated with public money

  • exceptions.

1.

The governmental services tax imposed by this chapter does not apply to:

(a)

Vehicles owned by the United States, the State of Nevada, any political subdivision of the State of Nevada, or any county, municipal corporation, city, unincorporated town or school district in the State of Nevada;

(b)

Except for vehicles used for commercial purposes, vehicles owned by the governing body of an Indian reservation or Indian colony in this State if:

(1)

The Indian tribe of the reservation or colony is recognized by federal law; and

(2)

The governing body is located on the reservation or colony;

(c)

Vehicles for whose operation money is provided by the State or Federal Government and which are operated solely for the transportation of or furnishing services to elderly persons or persons with disabilities; or

(d)

Emergency vehicles owned by any volunteer fire department or volunteer ambulance service based in this State.

2.

Any vehicle which ceases to be used exclusively for the purpose for which it is exempted from the governmental services tax by this section becomes immediately subject to that tax.

3.

Except as otherwise provided in subsection 4, vehicles exempted from the governmental services tax by this section which are leased, loaned or otherwise made available to and used by a private person, association or corporation in connection with a business conducted for profit are subject to taxation in the same amount and to the same extent as though the lessee or user were the owner of such vehicle.

4.

Vehicles which are used by a private person and are dedicated for exclusive use as part of a system which:

(a)

Operates vehicles for public transportation in an urban area;

(b)

Transports persons who pay the established fare; and

(c)

Uses public money to operate the system or acquire new equipment,
Ê are exempted from the governmental services tax imposed by this chapter.

Source: Section 371.100 — Exemption of certain governmental vehicles, emergency vehicles and vehicles operated with public money; exceptions., https://www.­leg.­state.­nv.­us/NRS/NRS-371.­html#NRS371Sec100.

371.010
Short title. 371.020
Definitions. 371.030
Basic governmental services tax: Imposition. 371.040
Basic governmental services tax: Annual amount. 371.043
Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is 100,000 or more but less than 700,000. 371.045
Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is less than 100,000 or is 700,000 or more. 371.047
Supplemental governmental services tax: Use of proceeds for certain purposes related to construction of highway with limited access. 371.050
Valuation of vehicles. 371.060
Schedules for depreciation 371.070
Reduction for initial registration of certain vehicles after beginning of period of registration. 371.080
Reduction on cessation of exemption of certain vehicles because of change of ownership. 371.085
Proration of tax by interstate motor carrier. 371.090
Computation of tax and penalty. 371.100
Exemption of certain governmental vehicles, emergency vehicles and vehicles operated with public money 371.101
Exemption of vehicle registered by surviving spouse. 371.102
Exemption of vehicle registered by person who is blind. 371.103
Exemption of vehicle registered by veteran 371.104
Exemptions for veteran with a disability and surviving spouse 371.105
Time for claiming exemption and making designation 371.106
Owner to notify Department of cessation of exemption 371.107
Duties of county assessor in county whose population is 55,000 or more. 371.110
Due date. 371.120
Collection 371.125
Designation of county assessor of county whose population is less than 55,000 as agent to assist in collection of tax and administration of exemptions. 371.130
Delinquency. 371.140
Penalty for delinquency 371.150
Collection of current tax 371.160
Effect of failure of bank to pay check in payment of tax or penalty on first presentation. 371.170
Exemption from penalty when vehicle repossessed 371.180
Waiver of penalties accruing before transfer of vehicle. 371.190
Lien on vehicle for delinquent tax 371.200
Notice to legal owner before sale of vehicle. 371.210
Payment of tax, penalties and costs by legal owner before sale 371.220
Refund of tax or penalty erroneously collected. 371.230
Deposit of money collected to credit of Motor Vehicle Fund. 371.1035
Waiver of veteran’s exemption
Last Updated

Feb. 5, 2021

§ 371.100’s source at nv​.us