Nev. Admin. Code § 361.1403 — 361.1403

NAC 361.1403    “Commercial aircraft” defined. ( NRS
360.090 , 360.250 , 361.260 )    “Commercial
aircraft” means a civilian aircraft operated for compensation or hire and used
to transport persons or property including, without limitation, an aircraft
used in an on-demand operation, scheduled operation or supplemental operation,
as those terms are defined in 14 C.F.R. § 110.2. For the purposes of this
section:
1.  An aircraft is not operated for
compensation or hire if the use of the aircraft to transport persons or
property is merely incidental to the business of the operator of the aircraft.
2.  An aircraft is operated for compensation
or hire if the use of the aircraft to transport persons or property is a major
enterprise for profit.
(Added to NAC by Tax Comm’n by R001-20, eff. 1-21-2021)