Nevada · Through 2025 session (NRS as revised 2026-08-25) · Newer source version available

NRS 374.108: “Vessel” defined.

Where this section sits in the code

TITLE 32 — REVENUE AND TAXATION
CHAPTER 374 - LOCAL SCHOOL SUPPORT TAX
SALES TAX

1. Except as otherwise provided in subsection 2, “vessel” means every description of watercraft used or capable of being used as a means of transportation on water.

2. The term does not include a canoe, float tube, kayak, rubber raft or seaplane.

Collected 2026-09-03T05:51:38Z. Source file · JSON

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