The State of Nevada, its unincorporated agencies, and instrumentalities are exempt from use tax on leased vehicles.
This exemption was passed during the 2003 Legislative Session by way of Senate Bill No. 313. The lease exemption is only for motorized vehicles. (Nevada Tax Notes, No. 145, January 2004.)
Be First in Line for the Advanced Sales & Use Tax Workshop 2027
Save $200 on the Advanced Sales & Use Tax Workshop, February 24-26, 2027 in San Francisco. Join our notification list to lock in your discount before registration opens to the public. You’ll get first access!