Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 361.816 — Rental charge defined
1. Rental charge means the total amount
of consideration, including, without limitation, cash, credit, property and
services, charged by a heavy equipment rental company for the rental of heavy
equipment rental property, valued in money, whether received in money or
otherwise, and without any deduction for:
(a) The cost of the heavy equipment rental
property to the heavy equipment rental company;
(b) The cost of materials used, labor or service
cost, interest paid, losses, the cost of transportation to the heavy equipment
rental company, taxes imposed on the heavy equipment rental company or any
other expense of the heavy equipment rental company; and
(c) Any charges by the heavy equipment rental
company for any services necessary to complete the rental, including, without
limitation, any delivery charges which are not stated separately and any
installation charges which are not stated separately.
2. The term does not include:
(a) Any fees or charges for the delivery or
transportation of heavy equipment rental property which are stated separately;
(b) Any installation or other service charges
which are stated separately;
(c) Any discounts, including, without limitation,
those in the form of cash, term or coupons that are not reimbursed by a third
party, which are allowed by the heavy equipment rental company and taken by the
renter on a rental;
(d) Any interest, financing or carrying charges
from credit extended on the rental of heavy equipment rental property, if
stated separately;
(e) Any taxes legally imposed directly on the
renter which are stated separately; and
(f) Any other separately stated charges or fees,
including, without limitation, any separately stated fee for recovery of
property taxes imposed on heavy equipment rental property pursuant to this
chapter.
Source: official text