Nev. Admin. Code § 361.1402 — 361.1402

NAC 361.1402    “Aircraft” defined. ( NRS
360.090 , 360.250 , 361.260 )
1.  “Aircraft” means any contrivance used or
designed for the navigation of or for flight in the air.
2.  The term includes, without limitation:
(a) General aircraft;
(b) Commercial aircraft;
(c) Unmanned aircraft systems and small unmanned
aircraft systems used in conjunction with a business and weighing more than
0.55 pounds but less than 55 pounds, which are commonly known as drones, other
than a small unmanned aircraft system that qualifies as recreational equipment
not subject to taxation pursuant to paragraph (a) of subsection 4 of NRS 361.069 ;
(d) Kit aircraft;
(e) Light-sport aircraft;
(f) Ultra-light aircraft;
(g) Hang gliders; and
(h) Hot air balloons.
3.  The term does not include:
(a) A parachute or other similar emergency safety
device; and
(b) A rocket or missile.
(Added to NAC by Tax Comm’n by R001-20, eff. 1-21-2021)