TAXATION IS THEFT.

TAX = ANY MONEY THE NEVADA GOVERNMENT RECEIVES IN ANY WAY. Every dollar seized or received by the state is a dollar extracted from the productive class. Whether politicians disguise the taking as a "tax," "fee," "license," "assessment," "fine," "surcharge," "tuition," "remittance," "forfeiture," or "interest," if a Nevada government body receives the money, it is recorded here.

PHASE 1 NEVADA STATE REVENUE, CONSUMER BILLING & PASS-THROUGH AUDIT (SNAPSHOT: 2026-10-25)

Operating Audit Definition: Everything received by a Nevada government body is within this audit—including taxes, fees, fines, occupational licensing extractions, utility/telecom invoice surcharges, healthcare provider assessments, employer payroll taxes, interest, tuition, rentals, transfers, pass-through collections, confiscation/forfeiture, and state investments. We preserve official statutory classifications and track private regulated expenses separately from government treasury receipts so consumer pass-through and upstream business remittances are never double-counted.

Audit Scope: 202 statutory obligations (NV-S-0001 to NV-S-0202) across 30 domains and 45 collecting agencies, plus a 25-row Consumer Billing, Regulatory Pass-Through & Taxability Catalog. Explore the full 202-record Statutory Receipts & Billing Audit Directory →

202 STATUTORY AUTHORITIES LOGGED 186 starter + 16 consumer billing & business assessment additions (NV-S-0001 to NV-S-0202) 174 DIRECT / REMITTED STATE CHARGES After No-Double-Count filter removes 28 index, cap, custodial & non-state rows 25 BILLING & PASS-THROUGH CATALOG 16 newly verified utility, telecom, healthcare, insurance, fuel & payroll levies + exemptions 20 DEPT. OF TAXATION CATEGORIES All 20 official tax.nv.gov tax types + RTC Fuel Revenue Indexing 30 EXTRACTION DOMAINS Across 45 collecting state agencies, boards, courts & county clerks 5 CRITICAL AUDIT FINDINGS Off-Treasury commercial bank accounts, NAC delegation & county remittances

THE 21 MAJOR TAX & EXCISE MECHANISMS

COMMERCE TAX

NRS 363C | UP TO 0.331% GROSS
AUDIT ID: NV-S-0170
A destructive penalty on business creation. Levied against gross revenue—regardless of whether a business turns a profit. The state forces enterprises to pay tribute even when they operate at a loss.
ARCHITECTS & COLLECTORS OF PLUNDER
GOV. BRIAN SANDOVAL
SEN. MICHAEL ROBERSONSEN. MICHAEL ROBERSON

SALES & USE

NRS 372 / NRS 374 | UP TO 8.375%
AUDIT ID: NV-S-0183
A regressive toll on consumption. Local municipalities relentlessly stack fractional increases onto goods, quietly bleeding the working class to fund endless municipal bureaucracy.
ARCHITECTS & COLLECTORS OF PLUNDER
CLARK COUNTY COMMISSION
NEVADA LEGISLATURE

MODIFIED BUSINESS

NRS 363A / NRS 363B | 1.17% - 1.554%
AUDIT ID: NV-S-0178
A direct tax on job creation. Employers are punished financially for hiring Nevadans and paying wages. This extortion directly reduces take-home pay and disincentivizes economic expansion.
ARCHITECTS & COLLECTORS OF PLUNDER
LEGISLATIVE TAX AUTHORITIES

LIVE ENTERTAINMENT

NRS 368A | 9% GROSS ADMISSIONS
AUDIT ID: NV-S-0176
The state inserting itself as an uninvited partner in your leisure. A massive 9% cut demanded from consumers simply for accessing public events and entertainment venues.
ARCHITECTS & COLLECTORS OF PLUNDER
DEPT OF TAXATION
NEVADA GAMING CONTROL BOARD

PROPERTY TAX

NRS 361 | UP TO $3.66 PER $100 ASSESSED
AUDIT ID: NV-S-0181
Proof you never truly own your home. Citizens are forced to rent their own land from the state indefinitely, under threat of armed eviction and foreclosure. The "caps" merely guarantee perpetual inflation of the toll.
ARCHITECTS & COLLECTORS OF PLUNDER
COUNTY ASSESSORS
LOCAL SCHOOL BOARDS

PROPERTY TRANSFER

NRS 375 | UP TO $2.55 PER $500 VALUE
AUDIT ID: NV-S-0182
A pure wealth transfer demanded by the state just for processing paperwork when you sell a property. A parasitic friction tax on the free movement of capital.
ARCHITECTS & COLLECTORS OF PLUNDER
COUNTY COMMISSIONERS
DEPT OF TAXATION

FUEL REVENUE INDEXING

NRS 373 / FTI | AUTOMATIC INFLATION
One of the greatest con jobs pulled on Nevada drivers. The Regional Transportation Commission (RTC) tied the gas tax to the Producer Price Index, creating an automatic, perpetual tax increase that inflates the cost of fuel without requiring politicians to vote on a hike. By FY2021, over $181M was extracted for the RTC alone.
ARCHITECTS & COLLECTORS OF PLUNDER
REGIONAL TRANSPORTATION COMMISSION
CLARK COUNTY COMMISSIONERS

BANK BRANCH EXCISE

NRS 363A.120 | $1,750 PER QUARTER PER BRANCH
AUDIT ID: NV-S-0167
An explicit quarterly toll imposed on every bank branch operating beyond a single facility in each county—passing institutional overhead directly onto depositors, borrowers, and small businesses.
ARCHITECTS & COLLECTORS OF PLUNDER
NEVADA LEGISLATURE
DEPT OF TAXATION

CANNABIS TAX

NRS 372A | 15% WHOLESALE + 10% RETAIL EXCISE
AUDIT ID: NV-S-0168
The state legalized a plant only to convert it into a multi-layered tax cartel—stacking a 15% wholesale excise tax, a 10% retail excise tax, AND full local sales tax (~8.375%) plus licensing extractions.
ARCHITECTS & COLLECTORS OF PLUNDER
DEPT OF TAXATION
CANNABIS COMPLIANCE BOARD

CIGARETTE & TOBACCO (OTP)

NRS 370 | $1.80 PER PACK + 30% WHOLESALE OTP
AUDIT ID: NV-S-0169
Moralistic sin-taxation engineered to extract revenue from working-class consumers while using public health rhetoric to pad the State General Fund.
ARCHITECTS & COLLECTORS OF PLUNDER
NEVADA LEGISLATURE
DEPT OF TAXATION

CONSUMER USE TAX

NRS 372.185 | UP TO 8.375% SELF-ASSESSED
AUDIT ID: NV-S-0171
The state's border-checkpoint toll on commerce: if you purchase property outside Nevada without paying Nevada sales tax and use or store it inside the state, the Department of Taxation demands the full local rate anyway.
ARCHITECTS & COLLECTORS OF PLUNDER
DEPT OF TAXATION
NEVADA LEGISLATURE

EXHIBITION FACILITY FEE

NRS 360.880 / DEPT. OF TAXATION | CONVENTION EXTRACTION
AUDIT ID: NV-S-0172
An administrative extraction levied on exhibition and trade-show activity, turning private commercial gatherings into another revenue stream for the state.
ARCHITECTS & COLLECTORS OF PLUNDER
DEPT OF TAXATION

GOLD & SILVER EXCISE

NRS 362 / AB 495 (2021) | 0.75% - 1.1% GROSS
AUDIT ID: NV-S-0173
Enacted in 2021 via AB 495 on top of the existing Net Proceeds of Minerals Tax—a tiered gross-revenue excise tax targeting gold and silver producers above $20 million.
ARCHITECTS & COLLECTORS OF PLUNDER
NEVADA LEGISLATURE (2021 AB 495)
DEPT OF TAXATION

INSURANCE PREMIUM TAX

NRS 680B.027 | 3.5% OF TOTAL PREMIUMS
AUDIT ID: NV-S-0202
A 3.5% state tax on insurers' net direct premiums and considerations under NRS 680B.027—augmented by individualized Division of Insurance Administration & Enforcement invoices (NRS 680C.110, NV-S-0195) and mandatory up-to-2% Guaranty Association assessments recouped in policy rates (NRS 687A.060 / 687A.140, NV-S-0196).
ARCHITECTS & COLLECTORS OF PLUNDER
DEPT OF TAXATION
NEVADA DIVISION OF INSURANCE

LIQUOR TAX

NRS 369 | $0.16 TO $3.60 PER GALLON
AUDIT ID: NV-S-0175
Volume-based excise taxes levied on every gallon of beer, wine, and distilled spirits imported or manufactured in Nevada, plus state importer/wholesaler licensing fees.
ARCHITECTS & COLLECTORS OF PLUNDER
NEVADA LEGISLATURE
DEPT OF TAXATION

LODGING TAX

NRS 244.3352 / NRS 268.096 | UP TO 13.38%+ ROOM TAX
AUDIT ID: NV-S-0177
Transient lodging taxes stacked by state mandates, stadium authorities, convention authorities, and school capital funds—turning hotel rooms into a captive cash machine for politically connected stadium and convention subsidies.
ARCHITECTS & COLLECTORS OF PLUNDER
NEVADA LEGISLATURE
COUNTY & CITY COMMISSIONS

NET PROCEEDS OF MINERALS

NRS 362.140 | UP TO 5% OF NET PROCEEDS
AUDIT ID: NV-S-0179
Constitutional and statutory extraction on mineral and geothermal production in Nevada, assessed up to 5% of net proceeds and split between the State General Fund, school districts, and counties.
ARCHITECTS & COLLECTORS OF PLUNDER
DEPT OF TAXATION
NEVADA LEGISLATURE

PEER-TO-PEER CAR SHARING

NRS 482C | 10% GOVERNMENTAL SERVICES FEE
AUDIT ID: NV-S-0180
When private citizens began renting their own personal vehicles to one another through peer-to-peer platforms, the Legislature stepped in to demand a 10% cut plus licensing fees.
ARCHITECTS & COLLECTORS OF PLUNDER
NEVADA LEGISLATURE (2021 AB 480)
DEPT OF TAXATION

SHORT-TERM LESSOR FEE

NRS 482.313 | 10% OF GROSS CAR RENTAL LEASE
AUDIT ID: NV-S-0184
A 10% state governmental services fee slapped onto every short-term passenger car rental in Nevada (plus county stadium/performing arts surcharges), on top of full sales tax.
ARCHITECTS & COLLECTORS OF PLUNDER
NEVADA LEGISLATURE
DEPT OF TAXATION

TIRE SURCHARGE FEE

NRS 444A.090 / NAC 444A | $1.00 PER NEW TIRE SOLD
AUDIT ID: NV-S-0201
A mandatory $1.00 per-tire state extraction levied on every retail sale of a new vehicle tire in Nevada—95% remitted to the state and 5% retained by the seller for forced collection compliance. NAC 444A requires the receipt to disguise the tax as a 'State Recycling Fee.'
ARCHITECTS & COLLECTORS OF PLUNDER
NEVADA LEGISLATURE
DEPT OF TAXATION

TRANSPORTATION CONNECTION (TCT)

NRS 372B | 3% EXCISE ON RIDESHARE / TAXI FARES
AUDIT ID: NV-S-0186
A 3% excise tax imposed on every Uber, Lyft, autonomous vehicle, and common-carrier passenger fare in Nevada—punishing voluntary point-to-point mobility.
ARCHITECTS & COLLECTORS OF PLUNDER
GOV. BRIAN SANDOVAL & 2015 LEGISLATURE
DEPT OF TAXATION

16 NEWLY VERIFIED CONSUMER BILLING, PASS-THROUGH & BUSINESS OBLIGATIONS

ID DOMAIN NEWLY VERIFIED STATUTE-LEVEL OBLIGATION RATE / CEILING BILL SURFACE & PASS-THROUGH TREATMENT REVENUE FLOW & RECEIVER SOURCE LAW
NV-S-0187 Utilities Universal Energy Charge — electricity
Payer: Electricity retail customer · Collector: Public Utilities Commission of Nevada
 $0.00039
per kWh (fixed)
 electricity bill
direct pass-through; utility collects
 customer_invoice_collected_for_state
Receiver: state · 2026 statute
 NRS 702.160 / NAC 702.310; NAC 702.330
NV-S-0188 Utilities Universal Energy Charge — natural gas
Payer: Natural gas retail customer · Collector: Public Utilities Commission of Nevada
 $0.0033
per therm (fixed)
 natural gas bill
direct pass-through; utility collects
 customer_invoice_collected_for_state
Receiver: state · 2026 statute
 NRS 702.160 / NAC 702.310; NAC 702.330
NV-S-0189 Telecommunications Telecommunications relay / TDD access-line surcharge
Payer: Landline/wireless access-line customer · Collector: Public Utilities Commission of Nevada
 up to $0.08; FY2026 announced $0.07
per month per line (maximum)
 telephone/mobile bill
direct pass-through
 customer_invoice_collected_for_state
Receiver: state · FY2026 announced, FY2027 pending
 NRS 427A.797 / NAC 707.030
NV-S-0190 Utilities PUCN and Consumer Advocate annual utility regulatory assessment
Payer: Jurisdictional utilities and qualifying energy sellers · Collector: Public Utilities Commission of Nevada
 up to 4.25 mills / $1 revenue (0.425%)
of intrastate gross operating revenue annually (maximum)
 utility business costs
recovery in rates requires tariff evidence
 business_paid_to_state
Receiver: state · verify
 NRS 704.033
NV-S-0191 Telecommunications Commercial mobile radio service annual license
Payer: Wireless carrier / CMRS provider · Collector: Public Utilities Commission of Nevada
 $200
per year per provider (fixed)
 wireless carrier expenses
not directly customer pass-through without invoice evidence
 business_paid_to_state
Receiver: state · 2026 statute
 NRS 704.033
NV-S-0192 Healthcare Private hospital provider assessment
Payer: Qualifying private hospitals · Collector: Nevada Medicaid / Nevada Health Authority
 FY2026 target 6% of aggregate qualifying net patient revenue
qualifying hospital revenue (percentage_varying)
 hospital and medical service bills
provider-level charge; consumer pass-through not established
 business_paid_to_state
Receiver: state · SFY2026 announcement; FY2027 rate pending
 NRS 422.3794
NV-S-0193 Healthcare Nursing facility quality fee
Payer: Nevada licensed nursing facility · Collector: Nevada Medicaid / Nevada Health Authority
 variable state-determined per non-Medicare patient day
per non-Medicare patient day (delegated_rate)
 nursing home and long-term care bills
provider-level fee; consumer pass-through not established
 business_paid_to_state
Receiver: state · verify
 NRS 422.3775
NV-S-0194 Healthcare Private emergency medical transportation assessment
Payer: Private emergency ambulance transport provider · Collector: Nevada Medicaid / Nevada Health Authority
 not over 5.5% of qualifying net revenue absent statutory exception
net revenue from emergency ambulance services (maximum)
 ambulance service
business assessment; customer pass-through not established
 business_paid_to_state
Receiver: state · verify
 NRS 422.3743
NV-S-0195 Insurance Insurance administration and enforcement annual assessment
Payer: Insurer with Nevada certificate of authority · Collector: Nevada Division of Insurance
 invoice-dependent
annual assessment (delegated_rate)
 insurance premiums
company expense; pass-through not verified
 business_paid_to_state
Receiver: state · CY2026
 NRS 680C.110
NV-S-0196 Insurance Insurance guaranty association member assessment
Payer: Member property/casualty insurers · Collector: Nevada Insurance Guaranty Association
 up to 2% of prior year net direct written premiums
of member insurer net direct written premium per year (maximum)
 insurance premiums
express rate recoupment under NRS 687A.140
 legally_mandated_to_nonstate_association
Receiver: private_statutory_association · verify
 NRS 687A.060
NV-S-0197 Labor Workers compensation program insurer assessment
Payer: Workers compensation insurer · Collector: Nevada Division of Industrial Relations
 variable annual assessment
per insurer per assessment year (delegated_rate)
 workers compensation business cost
insurer premium/rate recovery requires documentation
 business_paid_to_state
Receiver: state · verify
 NRS 232.680 / NAC 616B.701; NAC 616B.731
NV-S-0198 Fuel Petroleum product cleanup fee
Payer: Fuel importer/refiner · Collector: Nevada DMV / Nevada Division of Environmental Protection
 $0.0075
per qualifying gallon (fixed)
 gasoline/diesel/heating oil
upstream charge; cost often embedded but exact pass-through not established
 business_paid_to_state
Receiver: state · 2026 statute
 NRS 445C.330
NV-S-0199 Employment Nevada unemployment insurance tax
Payer: Qualifying employer · Collector: Nevada Employment Security Division
 0.25%–5.40% experienced; 2.95% typical new employer
of first $43,700 per employee 2026 (rate_schedule)
 business payroll and pricing
employer obligation; allocation to prices not verifiable from invoices
 business_paid_to_state
Receiver: state · CY2026
 NRS Chapter 612
NV-S-0200 Employment Nevada Career Enhancement Program contribution
Payer: Qualifying employer except employers at 5.40% UI rate · Collector: Nevada Employment Security Division
 0.05%
2026 UI-taxable wages (fixed)
 business payroll and pricing
employer obligation; allocation to prices not verifiable
 business_paid_to_state
Receiver: state · CY2026
 NRS 612.606
NV-S-0201 Retail New tire state recycling fee
Payer: Customer buying qualifying new vehicle tire · Collector: Nevada Department of Taxation
 $1.00
per new tire (fixed)
 tire purchase invoice
statutory direct pass-through
 customer_invoice_collected_for_state
Receiver: state_plus_5pct_seller · 2026 statute
 NRS 444A.090 / NAC 444A.
NV-S-0202 Insurance Insurance Premium Tax — line-item obligation
Payer: Insurer · Collector: Nevada Department of Taxation
 3.5% standard insurers
net direct premiums and net direct considerations (percentage)
 insurance premiums
insurer obligation; economic cost may be reflected in prices
 business_paid_to_state
Receiver: state · CY2026
 NRS 680B.027

FEE STACKING: HOW NEVADA PILES EXTRACTIONS ON A SINGLE ACT

ACTIVITY STACK 01 // BUSINESS FORMATION

FORMING A NEVADA LLC (SECRETARY OF STATE)

A citizen forming a standard Nevada LLC faces three separate statutory extractions before doing a single dollar of business:

DAY-1 MANDATORY STATE TAKE: $425 (LLC) / $725 (CORP)
ACTIVITY STACK 02 // VITAL RECORDS REMITTANCE

MARRIAGE LICENSE STATE REMITTANCES

Collected locally by the County Clerk, but mandated by state statute and remitted directly to State of Nevada accounts (revenue_flow = state_via_county):

STATE EXTRACTION PER MARRIAGE LICENSE: $54 (PLUS COUNTY FEES)
ACTIVITY STACK 03 // JUDICIAL ACCESS TOLL

FILING A CIVIL LAWSUIT IN DISTRICT COURT

Before a citizen can petition a Nevada District Court in a civil action, state statutes stack multiple surcharges onto the clerk's base filing fee:

STATE-MANDATED CIVIL FILING SURCHARGES: $131 (+ $200 APPEAL)
ACTIVITY STACK 04 // OCCUPATIONAL PERMISSION

CONTRACTOR LICENSING CAPS (NRS 624.280)

To legally work as a contractor in Nevada, the Legislature authorizes the State Contractors Board to stack application, exam, and biennial renewal ceilings:

STATUTORY CEILING STACK: UP TO $1,750
ACTIVITY STACK 05 // UTILITY & TELECOM BILLING

MONTHLY POWER, GAS & PHONE INVOICES

While piped gas/electricity are exempt from general sales tax (NRS 372.295), the state imposes direct customer invoice surcharges and upstream utility assessments:

DIRECT INVOICE UEC + TDD + 0.425% UTILITY LEVY
ACTIVITY STACK 06 // EMPLOYER PAYROLL & WORKERS COMP

HIRING A NEVADA EMPLOYEE (NRS 612 / 363B / 232)

Before an employee receives a paycheck, Nevada stacks multiple state payroll and workers' compensation assessments on the employer:

MULTI-LAYER PAYROLL & LABOR TAXATION

5 CRITICAL FINDINGS FROM THE STATUTORY AUDIT

CRITICAL FINDING 01 // NRS 227.295

NRS 227.295 — MANDATORY CONTROLLER LEDGER DISCLOSURE

Directs the Nevada State Controller to maintain a public electronic portal posting monthly tax, fee, fine, occupational licensing, interest, and federal-transfer revenues. Every statutory charge authority in Database A must be reconciled against actual General Ledger receipts in Database B.

Statute Source: https://www.leg.state.nv.us/NRS/NRS-227.html

CRITICAL FINDING 02 // NRS 628.140 / NRS 625.150

NRS 628.140 & NRS 625.150 — OFF-TREASURY COMMERCIAL BANK ACCOUNTS

Not all state regulatory boards deposit revenue into the State Treasury. Occupational boards (such as Accountancy and Professional Engineers & Land Surveyors) retain extracted licensing monies in independent commercial banks (revenue_flow = state_board_retains). Their separate financial statements must be audited via public-record requests.

Statute Source: https://www.leg.state.nv.us/NRS/NRS-628.html · https://www.leg.state.nv.us/NRS/NRS-625.html

CRITICAL FINDING 03 // NRS 624.280 / NRS 649.295

NRS 624.280 & NRS 649.295 — STATUTORY CEILINGS VS. DELEGATED NAC SCHEDULES

Statutory ceilings (amount_type = maximum) are legal upper limits, not necessarily the live price charged today. Where the Legislature delegates rate-setting to boards and agencies (amount_type = delegated / regulation_set / board_set), the Nevada Administrative Code (NAC) and live agency fee schedules must be cross-verified.

Statute Source: https://www.leg.state.nv.us/NRS/NRS-624.html · https://www.leg.state.nv.us/NRS/NRS-649.html

CRITICAL FINDING 04 // NRS 122.060 / NRS 19.030

NRS 122.060 & NRS 19.030 — COUNTY COLLECTORS REMITTING TO THE STATE

Revenue beneficiaries differ from collectors. County clerks collect $54 in state marriage-license remittances ($4 State General Fund + $50 State Domestic/Sexual Violence Account under NRS 122.060), and district court clerks collect $32 civil commencement State General Fund surcharges (NRS 19.030).

Statute Source: https://www.leg.state.nv.us/NRS/NRS-122.html · https://www.leg.state.nv.us/NRS/NRS-019.html

CRITICAL FINDING 05 // NRS 120A.620

NRS 120A.620 — CUSTODIAL TRUST RECEIPTS & ANTI-DOUBLE-COUNTING

Abandoned and unclaimed property seized into the Abandoned Property Trust Account (NV-S-0150) is held for private claimants, while federal transfers (NV-S-0151), third-party agent fees (NV-S-0096/0097/0159), and statutory caps (NV-S-0149) are tagged in revenue_flow so they are never double-counted as a second independent charge on the payer.

Statute Source: https://www.leg.state.nv.us/NRS/NRS-120A.html