TRANSPORTATION CONNECTION (TCT) // NRS 372B | 3% EXCISE ON RIDESHARE / TAXI FARES

DIRECT STATUTORY SUMMARY: 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

TIMELINE & APPROVAL

WHEN ENACTED: 2015 Legislative Session (AB 175 / SB 376, NRS Chapter 372B)

ENTITIES APPROVING / BENEFITING:

  • State Highway Fund
  • State General Fund
  • UNLV Medical School Appropriators

ENTITIES PAYING / OPPOSING:

  • Rideshare Drivers
  • Commuters & Riders

OFFICIAL SOURCES & COVERAGE

PHASE 1 REVENUE AUDIT LEDGER RECORD (NV-S-0186)

Official Classification: State tax department categories — Transportation Connection Tax (TCT)
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-0186) → · Official Source (https://tax.nv.gov/Tax%20Types/) →

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