NRS 374.108
“Vessel” defined.

1.

Except as otherwise provided in subsection 2, “vessel” means every description of watercraft used or capable of being used as a means of transportation on water.

2.

The term does not include a canoe, float tube, kayak, rubber raft or seaplane.
SALES TAX

Source: Section 374.108 — “Vessel” defined., https://www.­leg.­state.­nv.­us/NRS/NRS-374.­html#NRS374Sec108.

Last Updated

Jun. 24, 2021

§ 374.108’s source at nv​.us