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 (accessed May 26, 2025).

May 26, 2025

§ 374.108. “Vessel” defined.'s source at nv​.us