Nev. Admin. Code § 372B.220 - Requirements for return
Current through October 13, 2021
NRS 360.090, 372B.110
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NAC 372B.220 Requirements for return. (NRS 360.090, 372B.110)
1. A return filed pursuant to NAC 372B.215 must show:
(a) The total amount of the fares charged by the taxpayer for transportation services during the preceding reporting period;
(b) The amount of the taxes due from the taxpayer for the reporting period covered by the return; and
(c) Such other information as the Department deems necessary for the proper administration of the excise tax on passenger transportation.
2. For the purposes of this section, the total amount of the fares charged for transportation services includes, 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.
(Added to NAC by Tax Comm’n by R068-15, eff. 6-28-2016)