Nev. Rev. Stat. § 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,
Ê 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.