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.)
Join us in San Francisco for the Advanced Sales and Use Tax Workshop, a three-day workshop with practitioners who handle complex sales tax issues every day. Register by December 31 to lock in Early Bird pricing of $1,897.
Feb 24-26, 2027 | Hyatt Centric Fisherman’s Wharf | Seats capped at 40