Nevada Administrative Code Chapter 372B - Taxes on Passenger Carriers
Here’s a clear and structured overview of Nevada Administrative Code (NAC) Chapter 372B – Taxes on Passenger Carriers, which implements NRS Chapter 372B:
🚍 1. Scope & Definitions (e.g., § 372B.100)
NAC 372B defines the “excise tax on the connection to passenger transportation”, covering transportation network companies (ride‑hail), autonomous-vehicle network firms, common motor carriers, and taxicabs. This aligns with the tax base set by NRS 372B.140–.160 (tax.nv.gov).
📄 2. Registration & Administration (NAC 372B.200)
The Department of Taxation identifies, registers, and notifies taxpayers.
Even if a carrier is not notified or registered formally, they’re still required to pay the tax (tax.nv.gov).
💰 3. Tax Due Dates (NAC 372B.210)
Excise tax is due monthly, by the last day of the month following the month in which the fare was collected (law.cornell.edu).
🧾 4. Filing Requirements (NAC 372B.215)
Returns must be submitted monthly, using Department‑prescribed forms.
Filings must include a signature (or authorized agent), but no oath is required (law.cornell.edu).
📊 5. Return Contents (NAC 372B.220)
Each monthly return must include:
Total fares charged during the reporting period, including all fees, surcharges, convenience charges (e.g., credit/debit fees), and technology fees;
The amount of tax due for that period;
Any additional information the Department requires for administering the excise tax (law.cornell.edu, regulations.justia.com).
🔢 6. Tax Calculation Methodology (NAC 372B.230)
The tax is a 3% excise on the total fare charged.
Carriers calculate tax by multiplying 3% × total fares, rounding to the third decimal place, then rounding to the nearest cent (round up on ≥ .005) (tax.nv.gov).
🔗 Relationship with NRS Chapter 372B
NRS 372B.140–.160 impose excise taxes on various passenger carriers.
NRS 372B.110 mandates that the Department adopt administrative regulations—fulfilled by NAC 372B’s structure.
NAC describes the nuts and bolts—how returns are filed, due dates, content, calculation specs, taxpayer identification, and administrative records.
📋 Summary Table
| NAC Section | Purpose |
|---|---|
| 372B.100 | Defines taxable carriers and excise tax basis |
| 372B.200 | Taxpayer identification, registration, notice |
| 372B.210 | Monthly tax due date deadline |
| 372B.215 | Return submission rules |
| 372B.220 | Return content requirements |
| 372B.230 | Tax calculation and rounding rules |
✅ Why This Matters
The chapter ensures consistent, timely collection of Nevada’s 3% excise tax from passenger carriers (including ride-hail, taxis, etc.).
It provides clear administrative guidelines for taxpayers and the Department, supporting transparency and tax compliance.
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