Nev. Rev. Stat. § 374.280 — Fuel used to propel motor vehicle

There
are exempted from the taxes imposed by this chapter the gross receipts from the
sale and distribution of, and the storage, use or other consumption in a county
of, any combustible gas, liquid or material of a kind used in an
internal-combustion or diesel engine for the generation of power to propel a
motor vehicle on the highways.