Form Sts-1 - Passenger Car, Governmental Services Fee Return - Nevada Department Of Taxation Page 2
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1
2PASSENGER CAR, GOVERNMENTAL SERVICES FEE RETURN INSTRUCTIONS
Complete all line items on the Return.
NOTE: If Line 1 on the return is Zero you may Stop there and go to the Signature portion of the Return.
RETURNS MUST BE FILED EVEN IF NO LEASES WERE MADE OR FEES COLLECTED
1. Enter the total dollar amount of short-term leases of passenger cars during the calendar quarter on Line 1. The Lessor
shall charge and collect from the short-term Lessee a fee of 10% (percent) of the total amount for which the passenger
car was leased. This amount must include the amount charged for the collision damage waiver. The following items
must not be included in the total amount: The amount of any charge for fuel used to operate the passenger car; the
amount of any fee or charge for the delivery, transportation or other handling of the passenger car; the amount of any
fee or charge for insurance, including, without limitation, personal accident insurance, extended coverage or insurance
coverage for personal property; and the amount of any charges assessed against a short-term Lessee for damages for
which the short-term Lessee is held responsible.
2. Multiply total leases (Line 1) by 10% or .10 and enter the amount on Line 2.
3. For information purposes only. Enter the total dollar amount of vehicle licensing fees paid to the Department of
Motor Vehicles during the calendar quarter. Vehicle licensing fees and taxes are registration fees, title fees, transfer
fees, basic privilege taxes, duplicate and replacement fees, plate fees, or Short Term Lessor 20 Day Permit Fees.
4. For information purposes only. Report the amount collected during the quarter to recover the costs shown on line 3.
At the end of each calendar year the Department will provide a separate form for the Lessor to report the vehicle
licensing costs for that year and the amount of money collected for the recovery of its vehicle licensing costs.
5. Enter the amount due to you for overpayment(s) made in prior periods for which you have received a credit notice.
Do not take the credit if you have asked for a refund. NOTE: Only credits established by the Department may be
used.
6.
If this return will not be submitted/postmarked and the fees paid on or before the due date as shown on the face of
this return, the amount of penalty due will be based on the number of days the late payment is made per NAC
360.395. The maximum penalty amount is 10%. Determine the number of days the payment is late and multiply the
net fee owed by the appropriate rate shown in the table below. The result is the amount of penalty that should be
entered. For example: the fees were due January 31 but not paid until February 15. The number of days late is 15
so the penalty is 4%.
Number of Days
Penalty
Late
Percentage
Multiply by:
1 - 10
2%
0.02
11 - 15
4%
0.04
16 - 20
6%
0.06
21- 30
8%
0.08
31 +
10%
0.10
For reporting periods prior to April 1, 2007 the penalty is 10%.
7.
If this return will not be postmarked and the fee paid on or before the due date as shown on the return, enter interest
on line 7. Note: 7/1/2011 interest rate change: To calculate interest for each month late after 7/1/2011, multiply Line
2 × 0.75% (or .0075). To calculate interest for each m onth late from 7/1/1999 through 6/30/2011, multiply Line 2 ×
1% (or .01).
8. Enter any amount due for prior periods for which you have received a Debit Notice.
9. Subtract Line 5 from Line 2. Continue by adding Lines 6, 7 and 8 to that sum. This is the Total Amount Due and
Payable. Enter this total on Line 9.
10. Enter the total amount remitted with this return on Line 10.
SHORT TERM LESSORS LOCATED IN WASHOE OR CLARK COUNTIES MUST FILE THE WASHOE OR CLARK
COUNTY CAR RENTAL FEE RETURN IN ADDITION TO THE PASSENGER CAR, GOVERNMENTAL SERVICE
FEE RETURN.
Mail to: Nevada Department of Taxation
1550 College Parkway Suite 115
Carson City NV 89706
If you have any questions concerning this return, please contact the Carson City District Office at 775-684-2117, or Fax
questions/information to 775-684-2020 attention: Passenger Car, Governmental Services Fee.
STS-1
Effective 7/1/2011
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