Nevada § 372B.140 - Imposition and amount of tax on transportation network companies
Full text of Nevada Nevada Revised Statutes § 372B.140 — Imposition and amount of tax on transportation network companies, with citation guidance and answers to common questions.
§ 372B.140. Imposition and amount of tax on transportation network companies
1. In addition to any other fee or assessment imposed pursuant to this chapter, an
excise tax is hereby imposed on the use of a digital network or software application
service of a transportation network company to connect a passenger to a driver for
the purpose of providing transportation services at the rate of 3 percent of the total
fare charged for transportation services, which must include, without limitation,
all fees, surcharges, technology fees, convenience charges for the use of a credit
or debit card and any other amount that is part of the fare. The Department shall charge and collect from each transportation network company
the excise tax imposed by this subsection. 2. The excise tax collected by the Department pursuant to subsection 1 must be deposited
with the State Treasurer in accordance with the provisions of NRS 372B.170 .
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 372B.140
What does Nevada Revised Statutes § 372B.140 cover?
Section 372B.140 ("Imposition and amount of tax on transportation network companies") 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 § 372B.140?
A common citation format is "Nevada Revised Statutes § 372B.140" (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 § 372B.140 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.