[
  {
    "sector": "Electricity",
    "charge_or_taxability": "Universal Energy Charge",
    "collection_type": "Direct state receipt",
    "rate_or_treatment": "$0.00039/kWh",
    "authority": "NRS 702.160",
    "source_url": "https://www.leg.state.nv.us/NRS/NRS-702.html",
    "dataset_status": "new record",
    "audit_note": "Verified statutory rate; separate item"
  },
  {
    "sector": "Electricity",
    "charge_or_taxability": "Local-government utility charge",
    "collection_type": "Local revenue; state-authorized",
    "rate_or_treatment": "Varies by municipality",
    "authority": "NRS 704; utility tariff",
    "source_url": "https://www.nvenergy.com/publish/content/dam/nvenergy/bill_inserts/2026/01_jan/np_netmetering_rates-1_3_31.pdf",
    "dataset_status": "Phase 2 pending",
    "audit_note": "2026 NV Energy tariff explicitly says extra local government fee possible"
  },
  {
    "sector": "Electricity",
    "charge_or_taxability": "Energy efficiency / renewable program rate riders",
    "collection_type": "PUC-approved utility recovery, not automatically state receipts",
    "rate_or_treatment": "Tariff-dependent",
    "authority": "PUC electric tariff",
    "source_url": "https://www.nvenergy.com/publish/content/dam/nvenergy/bill_inserts/2026/01_jan/np_netmetering_rates-1_3_31.pdf",
    "dataset_status": "investigate",
    "audit_note": "Requires individual tariff line and beneficiary audit"
  },
  {
    "sector": "Natural gas",
    "charge_or_taxability": "Universal Energy Charge",
    "collection_type": "Direct state receipt",
    "rate_or_treatment": "$0.0033/therm",
    "authority": "NRS 702.160",
    "source_url": "https://www.leg.state.nv.us/NRS/NRS-702.html",
    "dataset_status": "new record",
    "audit_note": "Verified statutory rate"
  },
  {
    "sector": "Utility companies",
    "charge_or_taxability": "PUCN/Consumer Advocate assessment",
    "collection_type": "State business assessment",
    "rate_or_treatment": "Ceiling 0.425% of gross intrastate operating revenue",
    "authority": "NRS 704.033",
    "source_url": "https://www.leg.state.nv.us/NRS/NRS-704.html",
    "dataset_status": "new record",
    "audit_note": "Not automatically direct invoice item; rate recovery requires tariff proof"
  },
  {
    "sector": "Telephone / mobile",
    "charge_or_taxability": "State TDD/telecommunications relay surcharge",
    "collection_type": "State receipt",
    "rate_or_treatment": "Statutory cap $0.08/line monthly; PUC FY2026 $0.07",
    "authority": "NRS 427A.797",
    "source_url": "https://www.leg.state.nv.us/NRS/NRS-427A.html",
    "dataset_status": "new record",
    "audit_note": "2026-27 effective rate not located"
  },
  {
    "sector": "Telephone / mobile",
    "charge_or_taxability": "Emergency 911 surcharge",
    "collection_type": "County receipt under state authority",
    "rate_or_treatment": "Clark $0.50/line/month from Apr 1 2026",
    "authority": "NRS 244A.7643",
    "source_url": "https://www.clarkcountynv.gov/business/doing_business_with_clark_county/9-1-1-telephone-surcharge",
    "dataset_status": "Phase 2 pending",
    "audit_note": "Identified as a state-law authorization, not Nevada-state revenue"
  },
  {
    "sector": "Cell phones",
    "charge_or_taxability": "Sales tax on hardware",
    "collection_type": "State and county sales tax",
    "rate_or_treatment": "Destination rate; classification dependent",
    "authority": "NRS Chapter 372",
    "source_url": "https://tax.nv.gov/wp-content/uploads/2025/07/Nevada-Tax-Notes-July-2025.pdf",
    "dataset_status": "existing sales tax index",
    "audit_note": "Phone hardware may be taxable; service plans have different treatment"
  },
  {
    "sector": "Groceries",
    "charge_or_taxability": "Unprepared food",
    "collection_type": "Exempt sale",
    "rate_or_treatment": "No Nevada sales tax generally",
    "authority": "NRS 372.284",
    "source_url": "https://www.leg.state.nv.us/NRS/NRS-372.html",
    "dataset_status": "exemption classification",
    "audit_note": "Must distinguish alcohol, pet food, vitamins, prepared food"
  },
  {
    "sector": "Groceries",
    "charge_or_taxability": "Prepared foods, vitamins, pet food",
    "collection_type": "Taxable retail sale where applicable",
    "rate_or_treatment": "Applicable sales tax",
    "authority": "NRS 372.284",
    "source_url": "https://www.leg.state.nv.us/NRS/NRS-372.html",
    "dataset_status": "classification needed",
    "audit_note": "Different groceries have different statutory taxability"
  },
  {
    "sector": "Groceries",
    "charge_or_taxability": "Dairy producer/processor licenses and inspections",
    "collection_type": "Business fees",
    "rate_or_treatment": "Rates need review",
    "authority": "NRS/NAC 584",
    "source_url": "https://agri.nv.gov/Food/Food_Safety/Safety/Milk_and_Dairy_Food_Inspection/",
    "dataset_status": "investigate",
    "audit_note": "Official Department of Agriculture licenses and inspects production chain"
  },
  {
    "sector": "Medical equipment",
    "charge_or_taxability": "Prescribed durable/mobility/oxygen equipment",
    "collection_type": "Exempt if statutory criteria met",
    "rate_or_treatment": "No Nevada sales tax when qualifying",
    "authority": "NRS 372.282",
    "source_url": "https://www.leg.state.nv.us/NRS/NRS-372.html",
    "dataset_status": "exemption classification",
    "audit_note": "Nonqualifying hardware may be taxed"
  },
  {
    "sector": "Medical devices, drugs",
    "charge_or_taxability": "Prosthetics, orthotics, certain ostomy/hemodialysis, medicines",
    "collection_type": "Exempt if qualifying",
    "rate_or_treatment": "No Nevada sales tax when qualifying",
    "authority": "NRS 372.283",
    "source_url": "https://www.leg.state.nv.us/NRS/NRS-372.html",
    "dataset_status": "exemption classification",
    "audit_note": "Effective-date changes in chapter must be retained"
  },
  {
    "sector": "Medical services",
    "charge_or_taxability": "Professional care service invoice",
    "collection_type": "Not generally taxable as standalone service",
    "rate_or_treatment": "No general Nevada sales tax on standalone medical labor",
    "authority": "NRS 372.105 + sales tax FAQs",
    "source_url": "https://tax.nv.gov/faqs/sales-tax-faqs/",
    "dataset_status": "classification needed",
    "audit_note": "Specific separately sold goods and provider assessments must be studied"
  },
  {
    "sector": "Hospitals",
    "charge_or_taxability": "Private hospital provider assessment",
    "collection_type": "Provider-paid state assessment",
    "rate_or_treatment": "FY2026 aggregate target 6% of net patient revenue",
    "authority": "NRS 422.3794",
    "source_url": "https://medicaid.nv.gov/Downloads/provider/web_announcement_3670_20250709.pdf",
    "dataset_status": "new record",
    "audit_note": "Individual and FY2027 rates require further review"
  },
  {
    "sector": "Nursing homes",
    "charge_or_taxability": "Nursing facility quality fee",
    "collection_type": "Provider-paid state fee",
    "rate_or_treatment": "Per non-Medicare patient day; rate delegated",
    "authority": "NRS 422.3775",
    "source_url": "https://www.leg.state.nv.us/NRS/NRS-422.html",
    "dataset_status": "new record",
    "audit_note": "Current rate not independently verified"
  },
  {
    "sector": "Ambulances",
    "charge_or_taxability": "Private ambulance provider assessment",
    "collection_type": "Business state assessment",
    "rate_or_treatment": "Generally 5.5% maximum absent exceptions",
    "authority": "NRS 422.3743",
    "source_url": "https://www.leg.state.nv.us/NRS/NRS-422.html",
    "dataset_status": "new record",
    "audit_note": "Actual adopted rate / in-force commencement not verified"
  },
  {
    "sector": "Insurance",
    "charge_or_taxability": "Insurance premium tax",
    "collection_type": "Business state tax",
    "rate_or_treatment": "3.5% standard insurers",
    "authority": "NRS 680B.027",
    "source_url": "https://tax.nv.gov/tax-types/insurance-premium-tax/",
    "dataset_status": "new detailed record",
    "audit_note": "Existing tax category index lacked per-tax specifics"
  },
  {
    "sector": "Insurance",
    "charge_or_taxability": "Nevada Insurance Guaranty Association assessment",
    "collection_type": "Private statutory organization receipt",
    "rate_or_treatment": "Up to 2% of insurer net premiums annually",
    "authority": "NRS 687A.060; 687A.140",
    "source_url": "https://www.leg.state.nv.us/NRS/NRS-687A.html",
    "dataset_status": "new record",
    "audit_note": "Statutory cost recovery in premiums; not State Treasury receipt"
  },
  {
    "sector": "Insurance",
    "charge_or_taxability": "Annual insurance administration/enforcement assessment",
    "collection_type": "State insurer fee",
    "rate_or_treatment": "Amount from insurer invoice",
    "authority": "NRS 680C.110",
    "source_url": "https://doi.nv.gov/News_Notices/Press_Releases/May_13,_2026_-_2026_Annual_Administration_and_Enforcement_Assessment/",
    "dataset_status": "new record",
    "audit_note": "2026 announcement located, agency-level invoices needed"
  },
  {
    "sector": "Car fuel",
    "charge_or_taxability": "Petroleum cleanup fee",
    "collection_type": "Upstream state fee",
    "rate_or_treatment": "$0.0075/qualifying gallon",
    "authority": "NRS 445C.330",
    "source_url": "https://www.leg.state.nv.us/NRS/NRS-445C.html",
    "dataset_status": "new record",
    "audit_note": "Upstream cost; not necessarily shown at the pump"
  },
  {
    "sector": "New tires",
    "charge_or_taxability": "State recycling fee",
    "collection_type": "Consumer fee collected for state",
    "rate_or_treatment": "$1/new tire",
    "authority": "NRS 444A.090",
    "source_url": "https://www.leg.state.nv.us/NRS/NRS-444A.html",
    "dataset_status": "new detailed record",
    "audit_note": "95% state; 5% seller retained"
  },
  {
    "sector": "Businesses",
    "charge_or_taxability": "Unemployment insurance tax",
    "collection_type": "Employer direct state tax",
    "rate_or_treatment": "0.25–5.40% existing, normally 2.95% new in 2026",
    "authority": "NRS 612",
    "source_url": "https://detr.nv.gov/Page/UI_Information_for_Employers",
    "dataset_status": "new record",
    "audit_note": "2026 taxable wage base $43,700"
  },
  {
    "sector": "Businesses",
    "charge_or_taxability": "Career Enhancement Program",
    "collection_type": "Employer direct state tax",
    "rate_or_treatment": "0.05% except employers at 5.40% UI rate",
    "authority": "NRS 612.606",
    "source_url": "https://detr.nv.gov/Page/NUI_View_Quarterly_Reporting_Info",
    "dataset_status": "new record",
    "audit_note": "Wage base same as UI"
  },
  {
    "sector": "Businesses",
    "charge_or_taxability": "Workers compensation safety assessments",
    "collection_type": "Insurance assessment to state",
    "rate_or_treatment": "Agency-variable rate",
    "authority": "NRS 232.680; NAC 616B.701",
    "source_url": "https://www.leg.state.nv.us/NAC/NAC-616B.html",
    "dataset_status": "new record",
    "audit_note": "Insurers directly assessed; impact on premiums needs source"
  }
]