Nevada § 371.100 - Exemption of certain governmental vehicles, emergency vehicles and vehicles operated with public money; exceptions
Full text of Nevada Nevada Revised Statutes § 371.100 — Exemption of certain governmental vehicles, emergency vehicles and vehicles operated with public money; exceptions, with citation guidance and answers to common questions.
§ 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, are exempted from the governmental services tax imposed by this chapter.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 371.100
What does Nevada Revised Statutes § 371.100 cover?
Section 371.100 ("Exemption of certain governmental vehicles, emergency vehicles and vehicles operated with public money; exceptions") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 371.100?
A common citation format is "Nevada Revised Statutes § 371.100" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 371.100 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.