2020 Nevada Revised Statutes
Chapter 366 - Tax on Special Fuel
NRS 366.200 - Exempt sales and uses.
1. The sale or use of special fuel for any purpose other than to propel a motor vehicle upon the public highways of Nevada is exempt from the application of the tax imposed by NRS 366.190. The exemption provided in this subsection applies only in those cases where the purchasers or the users of special fuel establish to the satisfaction of the Department that the special fuel purchased or used was used for purposes other than to propel a motor vehicle upon the public highways of Nevada.
2. Sales made to the United States Government or any instrumentality thereof are exempt from the tax imposed by this chapter.
3. Sales made to any state, county, municipality, district or other political subdivision thereof are exempt from the tax imposed by this chapter.
4. Sales made to any person to be used to propel a motor vehicle which is dedicated for exclusive use as part of a system which:
(a) Operates motor 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,
are exempt from the tax imposed by this chapter.
5. Sales made to any person for use in operating special mobile equipment are exempt from the tax imposed by this chapter.
[Part 3:364:1953; A 1955, 425] — (NRS A 1957, 602; 1971, 87; 1983, 1944; 1995, 2411; 2001, 853)
