Nev. Admin. Code § 365.151 - When aviation fuel and fuel for jet or turbine-powered aircraft are deemed distributed and taxable
For the purposes of this chapter, aviation fuel and fuel for jet or turbine-powered aircraft is deemed distributed and taxable when the fuel is received by a dealer or supplier for its own use, and the receiving dealer or supplier shall remit the tax. The sale of aviation fuel and fuel for jet or turbine-powered aircraft by a dealer or supplier to another dealer or supplier shall not be deemed taxable. All sales of aviation fuel and fuel for jet or turbine-powered aircraft made to unlicensed parties are taxable at the time of sale.
Notes
NRS 365.110
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