Nevada Tax Notes Form - Nevada Department Of Taxation (Page 3 of 4) in pdf

The Department is unable to cancel accounts for

ACKNOWLEDGMENT OF LESSEE

businesses that remain active with the Nevada

CONCERNING SHORT-TERM LEASE OF

Secretary of State. Businesses are required to

REPLACEMENT VEHICLE

maintain a State Business License with the

Department in accordance with NRS 360.780

I understand and acknowledge that if I am renting

unless the entity is dissolved or revoked with the

this vehicle for the purpose of using it in place of a

Nevada Secretary of State. If you request to cancel

motor vehicle I own that is unavailable for use

your account with the Department and the entity is

because of mechanical breakdown, repair, service,

not showing as dissolved or revoked in the Nevada

damage or loss as defined in my policy of liability

Secretary of State records, you must submit your

insurance for that unavailable motor vehicle, I may

filed copy of the Articles of Dissolution to the

claim an exemption from the county fee imposed

Department.

pursuant to chapter 244A of the Nevada Revised

Statutes upon the short-term lease of a passenger

WAIVER OF SECURITY FOR SALES TAX

vehicle.

ACCOUNTS

I understand and acknowledge that by placing my

Sales tax security deposits may be waived by the

initials below, I am affirming that I am in fact renting

Nevada Tax Commission after a taxpayer has

this vehicle for the purpose of using it in place of a

established a three year perfect payment record.

motor vehicle I own that is unavailable for use as

described above.

This policy applies to all non-corporate taxpayers.

I further understand and acknowledge that if I place

In the case where ownership of a business is a

my initials below and I am not in fact renting this

corporation, two corporate officers must each sign

vehicle for the purpose of using it in place of a

a personal guarantee in an amount equal to the

motor vehicle I own that is unavailable for use as

required security. If corporate officers change, new

described above, I may be held liable for any fee

personal guarantees are required.

that is waived or refunded to me by virtue of my

having placed my initials below.

If you meet the three year perfect reporting

____________ (initials)

requirement and desire a waiver of security, please

2. The Department of Taxation shall make available

submit a written request to the Nevada Department

its

office

and

its

Internet

website

of Taxation.

If the security waiver request is

acknowledgments

substantially

the

form

approved, you will be notified and any refundable

prescribed in subsection 1.

security will be returned.

3. A short-term lessor who obtains the initials of a

short-term lessee on an acknowledgment in

Any taxpayer whose security has been waived and

substantially the form prescribed in subsection 1:

who subsequently becomes delinquent, files a late

(a) Is not required to collect from the short-term

return or has a returned check will be required to

lessee any fee imposed by a county pursuant to

again submit applicable security.

NRS 244A.810 or 244A.860 upon any lease to

which the acknowledgment applies, unless the

NEW PERMANENT REGULATION FOR

short-term lessor obtains those initials with intent to

GOVERNMENTAL SERVICES FEES IMPOSED

defraud the Department of Taxation or to evade the

ON THE SHORT-TERM LEASE OF PASSENGER

payment of the fee.

CARS

(b) Shall file the initialed acknowledgment with his

records and make the acknowledgment available to

LCB File No. R033-04

the Department of Taxation for inspection upon

Effective May 12, 2004

request.

This regulation currently applies to the short-

4. This section does not require a short-term lessor

term lease of passenger cars in Washoe

to inform a short-term lessee of the potential

County.

availability of any exemption from a fee imposed by

Section 1. Chapter 482 of NAC is hereby amended

a county pursuant to NRS 244A.810 or 244A.860

by adding thereto a new section to read as follows:

upon the lease of a passenger car by a short-term

1. In a county where a fee is imposed pursuant to

lessor.

NRS 244A.810 or 244A.860 upon the lease of a

5. As used in this section, the words and terms

passenger car by a short-term lessor, a short-term

defined in NRS 482.053 and 482.087 have the

lessor

may

include

such

lease

meanings ascribed to them in those

sections.

acknowledgment in substantially the following form:

Nevada Tax Notes Form - Nevada Department Of Taxation Page 3

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