SHORT-TERM LESSOR FEE // NRS 482.313 | 10% OF GROSS CAR RENTAL LEASE

DIRECT STATUTORY SUMMARY: 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

TIMELINE & APPROVAL

WHEN ENACTED: NRS 482.313 (Hiked to 10% in 2009 Legislative Session)

ENTITIES APPROVING / BENEFITING:

Department of Taxation
State General Fund
State Highway Fund

ENTITIES PAYING / OPPOSING:

Vehicle Renters
Nevada Residents Renting Replacement Vehicles

OFFICIAL SOURCES & COVERAGE

PHASE 1 REVENUE AUDIT LEDGER RECORD (NV-S-0184)

Official Classification: State tax department categories — Short-term Lessor Fee
Collecting Agency: Nevada Department of Taxation (state_or_state_board)
Revenue Flow Classification: tax_category_index_not_separate_receipt
Verification Status (2026-10-25): official_tax_category_agency_index — Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review

View Statutory Authority Detail (NV-S-0184) → · Official Source (https://tax.nv.gov/Tax%20Types/) →

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