Nev. Rev. Stat. § 371.100 — Exemption of certain governmental vehicles, emergency vehicles and vehicles operated with public money; exceptions

NRS  371.100    Exemption of certain governmental vehicles, emergency vehicles
and vehicles operated with public money; exceptions.
1.  The governmental services tax imposed
by this chapter does not apply to:
(a) Vehicles owned by the United States, the
State of Nevada, any political subdivision of the State of Nevada, or any
county, municipal corporation, city, unincorporated town or school district in
the State of Nevada;
(b) Except for vehicles used for commercial
purposes, vehicles owned by the governing body of an Indian reservation or
Indian colony in this State if:
(1) The Indian tribe of the reservation or
colony is recognized by federal law; and
(2) The governing body is located on the
reservation or colony;
(c) Vehicles for whose operation money is
provided by the State or Federal Government and which are operated solely for
the transportation of or furnishing services to elderly persons or persons with
disabilities; or
(d) Emergency vehicles owned by any volunteer
fire department or volunteer ambulance service based in this State.
2.  Any vehicle which ceases to be used
exclusively for the purpose for which it is exempted from the governmental
services tax by this section becomes immediately subject to that tax.
3.  Except as otherwise provided in
subsection 4, vehicles exempted from the governmental services tax by this
section which are leased, loaned or otherwise made available to and used by a
private person, association or corporation in connection with a business
conducted for profit are subject to taxation in the same amount and to the same
extent as though the lessee or user were the owner of such vehicle.
4.  Vehicles which are used by a private
person and are dedicated for exclusive use as part of a system which:
(a) Operates 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 exempted
from the governmental services tax imposed by this chapter.