Nev. Admin. Code § 372B.230 - Calculation of amount of tax due

Current through October 13, 2021

In determining the amount of the excise tax on passenger transportation due from a taxpayer:

1. A transportation network company, common motor carrier of passengers or certificate holder shall multiply the tax rate by the total of all amounts charged to its customer for transportation services, including, 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.
2. The amount due must be computed to the third decimal place and rounded to a whole cent using a method that rounds up to the next cent if the numeral in the third decimal place is greater than 4.

Notes

Nev. Admin. Code § 372B.230
Added to NAC by Tax Comm'n by R068-15, eff. 6-28-2016

NRS 360.090, 372B.110

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