Nev. Rev. Stat. § 365.220 — Exempt transactions and sales

The
provisions of this chapter requiring the payment of excise taxes do not apply
to:
1.  Motor vehicle fuel if it remains in
interstate or foreign commerce.
2.  Motor vehicle fuel, except aviation
fuel, exported from this State by a supplier.
3.  Aviation fuel or fuel for jet or
turbine-powered aircraft exported from this State by a dealer.
4.  Motor vehicle fuel or fuel for jet or
turbine-powered aircraft sold to the United States Government for official use
of the United States Armed Forces.
5.  Motor vehicle fuel, other than aviation
fuel, distributed or delivered on the order of the owner, to a supplier, or
aviation fuel or fuel for jet or turbine-powered aircraft distributed or
delivered on the order of the owner, to a dealer, if the dealer or supplier has
furnished security in the amount prescribed in NRS 365.290 and has established to the
satisfaction of the Department that the security is sufficient to ensure
payment of all excise taxes as they may become due to the State from the dealer
or supplier under this chapter. Every dealer or supplier who claims an
exemption shall report the distributions to the Department in such detail as
the Department may require. If the dealer or supplier does not do so, the
exemption granted in this subsection is void and all fuel is considered
distributed in this State subject fully to the provisions of this chapter.
6.  Leaded racing fuel. As used in this subsection,
“leaded racing fuel” means motor vehicle fuel that contains lead and is
produced for motor vehicles that are designed and built for racing and not for
operation on a public highway.