NV-S-0201 Retail CUSTOMER INVOICE SURCHARGE

New tire state recycling fee // $1.00

OPERATING CLASSIFICATION: Under Nevada Tax Rates audit doctrine (Tax = any money the Nevada government receives in any way), New tire state recycling fee (NV-S-0201) is cataloged in the Retail extraction domain, administered by Nevada Department of Taxation under NRS 444A.090.

STATUTORY CHARGE AUTHORITY (DATABASE A)

  • Record ID: NV-S-0201
  • Exact Statutory Label: New tire state recycling fee
  • Category: Retail
  • Quantified Amount: $1.00
  • Amount Type: fixed
  • Assessment Unit / Periodicity: per new tire
  • NRS Citation: NRS 444A.090
  • NAC Citation: NAC 444A.
  • Qualifiers & Exceptions: Seller remits 95% to state; retains 5% for administrative costs. Identified as State Recycling Fee on sales receipt under NAC 444A.

GOVERNMENT CASH FLOW, BILLING & PASS-THROUGH

  • Forced Payer: Customer buying qualifying new vehicle tire
  • Collecting Agency: Nevada Department of Taxation
  • Collector Level: state_or_state_board
  • Revenue Flow Tag: customer_invoice_collected_for_state — Mandatory state charge itemized or collected on retail customer bills and remitted to the State (NRS 702.160 UEC / NRS 427A.797 TDD / NRS 444A.090 Tire Recycling Fee)
  • Bill Surface: tire purchase invoice
  • Pass-Through Status: statutory direct pass-through
  • Fund Receiver Type: state_plus_5pct_seller
  • Designated Deposit Fund: State Treasury / Agency Budget Account (to reconcile via Controller ledger)
  • No-Double-Count Treatment: Included as an independent state charge/receipt authority

VERIFICATION & LEDGER STATUS (DATABASE B)

  • Last Researched: 2026-10-25
  • Source Record Type: NRS or official state agency source
  • Law Verification Status: statute_and_regulation_identified
  • Rate Effective Period: 2026 statute
  • Live Agency Schedule Check: verify_2026_effective_schedule_except_if_fixed_by_statute
  • Rate Verification Note: Seller remits 95% to state; retains 5% for administrative costs. Identified as State Recycling Fee on sales receipt under NAC 444A.
  • Actual FY2026 Ledger Revenue: Pending State Controller (NRS 227.295) / ACFR / FOIA reconciliation
  • Primary Official Source: https://www.leg.state.nv.us/NRS/NRS-444A.html
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