# Nevada State Revenue Audit — Consumer Billing, Regulatory Pass-Through and Business Assessments

**Snapshot:** 2026-10-25  
**Jurisdiction:** State of Nevada and statewide enabling authority; actual county/municipal charges deliberately deferred to Phase 2 (one example retained as proof of need).  
**Status:** Targeted original-source findings, not a comprehensive NRS/NAC review.  
**Dataset:** 202 original references and detailed obligation rows (186 starter + 16 source-referenced additions). Separate 25-row billing/taxability research catalog contains exempt transactions and Phase 2 flags, not 25 additional taxes.

## Project definition and precision rule

For editorial coverage, all legally imposed payments are tracked as government taxes/charges, regardless of official label. Preserve official legal categories so data is reproducible and legally accurate. Track private regulated expenses separately from amounts actually paid into a government treasury, statutory trust, or private statutory association. Never add gross consumer pass-through and upstream government receipt when they represent the same obligation. Do not infer pass-through from the fact that an insurer, hospital, fuel wholesaler, grocery distributor or utility faces costs.

## Newly verified statute-level obligations and major findings

1. **Electric utility Universal Energy Charge** — $0.00039/kWh, NRS 702.160; NAC 702.310, 702.330. Retail invoice item collected and remitted to PUCN. Source: https://www.leg.state.nv.us/NRS/NRS-702.html
2. **Natural gas Universal Energy Charge** — $0.0033/therm, same sources.
3. **Phone/wireless TDD/relay surcharge** — NRS 427A.797 cap $0.08 per month per access line. Nevada PUC's FY2026 carrier form says $0.07; 2026-27 (FY2027) actual rate NOT established by current research. Source law: https://www.leg.state.nv.us/NRS/NRS-427A.html ; PUC form: https://puc.nv.gov/uploadedfiles/pucnvgov/content/about/docs/forms/tddform.pdf
4. **PUCN gross-revenue regulatory assessment** — NRS 704.033 cap 4.25 mills per $1 of applicable gross intrastate utility revenue, with $100 minimum and exceptions. It is a regulated-business assessment, NOT automatically an individually itemized charge on each consumer bill. Source: https://www.leg.state.nv.us/NRS/NRS-704.html
5. **Commercial mobile radio provider annual license** — $200 under NRS 704.033 in lieu of that public-utility assessment.
6. **Private hospitals** — NRS 422.3794 assessment. Nevada Health Authority's 2025 bulletin announced SFY2026 6% aggregate target on private hospital net patient revenues with individual effective percentages to follow. Do not report that figure as October 2026 billing rate without SFY2027 verification. Source: https://medicaid.nv.gov/Downloads/provider/web_announcement_3670_20250709.pdf
7. **Nursing facilities** — NRS 422.3775 per-non-Medicare-patient-day assessment; active current rate not established. Source: https://www.leg.state.nv.us/NRS/NRS-422.html
8. **Private emergency medical transport** — NRS 422.3743 enacted 2025; generally 5.5% ceiling absent legal exceptions, with effective rate set by regulation and compliance conditions. Need confirm commencement and adopted regulation. Source: https://www.leg.state.nv.us/NRS/NRS-422.html
9. **Insurance administration/enforcement assessment** — NRS 680C.110; official May 2026 Nevada DOI assessment announcement, amount per insurer invoice. Source: https://doi.nv.gov/News_Notices/Press_Releases/May_13,_2026_-_2026_Annual_Administration_and_Enforcement_Assessment/
10. **Insurance guaranty assessments** — NRS 687A.060 permits up to 2% annual member insurer assessment when applicable, NRS 687A.140 mandates premium rate recoupment treatment; the association is a separate nonprofit statutory organization, not State Treasury. Source: https://www.leg.state.nv.us/NRS/NRS-687A.html
11. **Workers' compensation insurers** — NRS 232.680 / NAC 616B.701 insurer assessment for safety and injury programs. Need actual assessment schedules. Source: https://www.leg.state.nv.us/NAC/NAC-616B.html
12. **Fuel petroleum cleanup fee** — NRS 445C.330, $0.0075 per qualifying gallon of imported/refined fuel/heating oil. Upstream, may be embedded into pump price; bill-level attribution not proven. Source: https://www.leg.state.nv.us/NRS/NRS-445C.html
13. **Employer UI tax** — 2026 agency rates 0.25–5.40% experienced, usually 2.95% new employer, wage base $43,700. https://detr.nv.gov/Page/UI_Information_for_Employers
14. **Career Enhancement Program** — additional 0.05% of UI-taxable wages except specified employers at 5.4% UI rate. https://detr.nv.gov/Page/NUI_View_Quarterly_Reporting_Info
15. **New-tire surcharge** — NRS 444A.090 imposes $1 per qualifying tire, seller retains 5% and remits 95%; NAC 444A requires invoice designation “State Recycling Fee.” Source: https://www.leg.state.nv.us/NRS/NRS-444A.html
16. **Insurance premium tax** — 3.5% of insurers' net direct premiums generally. The original file had only a tax CATEGORY index; a separate detailed obligation now exists. Source: https://tax.nv.gov/tax-types/insurance-premium-tax/

## Not automatically taxable (avoid false positive claims)

- **Unprepared groceries** generally exempt from sales tax: NRS 372.284. Prepared foods, pet food, vitamins and alcoholic beverages are not exempt under that rule. https://www.leg.state.nv.us/NRS/NRS-372.html
- **Piped/mains/line-delivered gas, electricity and water** exempt from general sales tax under NRS 372.295, but the energy UEC is separate. https://www.leg.state.nv.us/NRS/NRS-372.html
- **Prescribed durable medical equipment, prescribed mobility equipment and prescribed oxygen delivery equipment** qualifying under NRS 372.282 exempt. Certain medicines/prosthetics/orthotics/dialysis/ostomy materials have statutory exemptions under NRS 372.283. Other retail devices require classification.
- **Ordinary standalone medical professional services** generally do not create Nevada sales tax on labor alone; check tangible items bundled/sold with medical care separately, and never conflate provider assessment with a tax directly charged to each patient. https://tax.nv.gov/faqs/sales-tax-faqs/

## State authorization of a local levy (Phase 2 example only)

- NRS 244A.7643 permits county 911 surcharges. Clark County instituted $0.50 monthly on eligible wireline/mobile telephone numbers beginning April 1, 2026, and $5/trunk-line. Not Nevada State Treasury revenue. https://www.clarkcountynv.gov/business/doing_business_with_clark_county/9-1-1-telephone-surcharge
- NV Energy January 2026 rate sheet explicitly states rates are in addition to **local-government utility fees** and the UEC. Review tariffs by municipality only in Phase 2. https://www.nvenergy.com/publish/content/dam/nvenergy/bill_inserts/2026/01_jan/np_netmetering_rates-1_3_31.pdf

## Mandatory missing investigative lanes

1. **Utility bill auditors:** PUC tariff riders (renewable, energy efficiency, amortization, fuel purchase recovery); Universal Energy Charge; gas service; state direct assessments; local franchise or governmental fees flagged for Phase 2. Distinguish PUC *rate approval* from government *revenue receipt*.
2. **Telecom bill auditors:** statewide TDD assessment, wireless carrier license, federal USF/FCC and federal taxes tracked in linked federal layer, state-authorized county E911 later. Separate sales tax on physical handsets from taxation of phone service.
3. **Retail/POS auditors:** statutory taxability matrix for ordinary groceries vs prepared food, takeout, vitamins, pet food, diapers, hygiene products, durable medical equipment, repair labor, deposits and delivery; upstream food-production permits and state inspection/weights-and-measures charges.
4. **Provider and insurance auditors:** hospitals, nursing facilities, private ambulances, clinics, labs, pharmacists, independent practitioners, insurer premium taxes, A&E, guaranty and workers comp assessments; published payer vs economic incidence, and exact account remittances.
5. **Oil/gas/vehicles:** fuel excise plus cleanup/inspection/distributor fees, DMV assessments/registration, tire surcharge, vehicle rental/towing regulation, lease pass-through conditions.
6. **Every business sector:** DETR UI and CEP, Modified Business Tax, Commerce Tax, state licensing, permits, state bond premiums, mandatory insurance, state-run background checks, required testing/inspections, state-certification and training charges, and regulatory assessments. Separate money paid to government from mandated private purchases.
7. **Procurement and finance:** document charges, electronic processing convenience fees, restitution, financial penalties, late interest, liens, public-record fees, processing/remittance costs, state-owned parking/rents, franchise payments, unclaimed property, state trusts, and revenues outside Controller ledger.

## Required billing-data model

Add distinct tables:

- **charge_authorities:** authority_id, legal label, policy classification, NRS, NAC, PUC docket/order/tariff, collecting legal entity, recipient legal entity, original payer, rate, formula, exceptions, current effective period, data source, verification level.
- **invoice_line_labels:** label_id, authority_id if positively matched, vendor, product/plan, exact invoice string, bill date, service address jurisdiction, fixed-or-variable formula, refund treatment, remittance proof, state/local/federal/private classification.
- **business_cost_obligations:** cost_id, authority_id, business SIC/NAICS, payer company type, taxable base, schedule/frequency, economic recovery (verified directly billed / tariff-embedded / general price potential / unsupported), evidence.
- **cash_revenue_lines:** agency, fund, GL code, fiscal year, net/gross receipts, refunds, retained remittance percentage, transfers, audited accounting statement.
- **transaction_exemptions:** item category, statute, effective-from/to, conditions, applicability example, excluded items and exceptions.
- **authority_to_receipt_links:** one-to-many reconciliation keys, mandatory consumer-to-provider-to-state tracking without double counting.

## Evidence and publication rules

1. NRS establishes authorization; NAC or PUC order/tariff and agency rate notice establish actual amount. Do not substitute a maximum or an old FY rate for a current rate.
2. Consumer invoice fees require an invoice or applicable tariff; businesses' taxes cannot automatically be called a consumer fee.
3. Separate **state cash receipts**, **local cash receipts**, **statutorily required transfers to private organizations**, **regulated utility cost recovery**, **mandatory private purchases**, **federal payments**, and **market prices**.
4. Do not add the payer's remittance and a business's recovery on a customer invoice to the same government revenue total.
5. Do not call healthcare/tax-exempt goods taxable solely because the industry bears other costs; economic pass-through must be demonstrated, not presumed.
6. Publish completeness by chapter and by invoice sector, recording unreviewed authority and actual-rate verification as explicit UNKNOWN values.

**Completion state:** Targeted gap research only; no complete NRS/NAC chapter-by-chapter examination or 2026 statewide receipts reconciliation.