[Rev. 8/27/2018 12:26:52 PM]
[NAC-372B Revised Date: 8-18]
CHAPTER 372B - TAXES ON PASSENGER CARRIERS
372B.100 “Excise tax on passenger transportation” defined.
372B.200 Duties of Department: Identification, registration and notification of taxpayer; failure to register or notify does not excuse requirement to pay tax.
372B.210 Tax due and payable monthly.
372B.215 Filing of return with Department.
372B.220 Requirements for return.
372B.230 Calculation of amount of tax due.
NAC 372B.100 “Excise tax on passenger transportation” defined. (NRS 360.090, 372B.110) As used in this chapter, unless the context otherwise requires, “excise tax on passenger transportation” means the taxes imposed by NRS 372B.140, 372B.150 and 372B.160.
(Added to NAC by Tax Comm’n by R068-15, eff. 6-28-2016)
NAC 372B.200 Duties of Department: Identification, registration and notification of taxpayer; failure to register or notify does not excuse requirement to pay tax. (NRS 360.090, 372B.110)
1. The Department shall:
(a) Use the best information available to identify each taxpayer;
(b) Register each taxpayer; and
(c) Notify each taxpayer of the requirement to pay the excise tax on passenger transportation.
2. The failure of the Department to register or notify a taxpayer pursuant to subsection 1, or the failure of a taxpayer to be registered or receive notice of the requirement to pay the excise tax on passenger transportation, does not eliminate or excuse the requirement to pay the tax.
(Added to NAC by Tax Comm’n by R068-15, eff. 6-28-2016)
NAC 372B.210 Tax due and payable monthly. (NRS 360.090, 372B.110) The excise tax on passenger transportation is due and payable to the Department monthly on or before the last day of the month next succeeding the month in which the tax accrued.
(Added to NAC by Tax Comm’n by R068-15, eff. 6-28-2016)
NAC 372B.215 Filing of return with Department. (NRS 360.090, 372B.110)
1. On or before the last day of the month following each reporting period, a return for the preceding period must be filed with the Department on a form prescribed by the Department.
2. A return required by this section to be filed must be signed by the person required to file the return or by his or her authorized agent but need not be verified by oath.
(Added to NAC by Tax Comm’n by R068-15, eff. 6-28-2016)
NAC 372B.220 Requirements for return. (NRS 360.090, 372B.110)
1. A return filed pursuant to NAC 372B.215 must show:
(a) The total amount of the fares charged by the taxpayer for transportation services during the preceding reporting period;
(b) The amount of the taxes due from the taxpayer for the reporting period covered by the return; and
(c) Such other information as the Department deems necessary for the proper administration of the excise tax on passenger transportation.
2. For the purposes of this section, the total amount of the fares charged for transportation services includes, without limitation, all fees, surcharges, technology fees, convenience charges for the use of a credit or debit card and any other amount that is part of the fare.
(Added to NAC by Tax Comm’n by R068-15, eff. 6-28-2016)
NAC 372B.230 Calculation of amount of tax due. (NRS 360.090, 372B.110) In determining the amount of the excise tax on passenger transportation due from a taxpayer:
1. A transportation network company, common motor carrier of passengers or certificate holder shall multiply the tax rate by the total of all amounts charged to its customer for transportation services, including, without limitation, all fees, surcharges, technology fees, convenience charges for the use of a credit or debit card and any other amount that is part of the fare.
2. The amount due must be computed to the third decimal place and rounded to a whole cent using a method that rounds up to the next cent if the numeral in the third decimal place is greater than 4.
(Added to NAC by Tax Comm’n by R068-15, eff. 6-28-2016)