Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 366.221 — Special fuel user: Exemptions from licensing
1. Except as otherwise provided in
subsection 2, a special fuel users license is not required of the following
classes of special fuel users:
(a) Operators of motor vehicles who make
occasional trips into this State for service or repair.
(b) Operators of house coaches as defined in NRS 484B.027 .
(c) Operators of motor vehicles having a declared
gross weight of 26,000 pounds or less.
(d) Operators of unladen motor vehicles purchased
in this State for the trip from the point of delivery to the state boundary.
(e) Operators of motor vehicles who make
occasional trips into or across this State for nonprofit or eleemosynary
purposes.
(f) Operators of motor vehicles which are
operated exclusively within this State.
2. A person otherwise exempt pursuant to
subsection 1 who does not purchase special fuel in this State in an amount
commensurate with his or her consumption of special fuel in the propulsion of
motor vehicles on the highways of this State shall secure a special fuel users
license.
Source: official text