{"data":{"id":"us-nv/nrs-374.108","jurisdiction":"us-nv","citation":"NRS 374.108","heading":"“Vessel” defined.","body":"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.\n2. The term does not include a canoe, float tube, kayak, rubber raft or seaplane.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 374 - LOCAL SCHOOL SUPPORT TAX","SALES TAX"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-374.html#NRS374Sec108","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"29a98c19fb5335b4dadf439b1f362e43b3e2280ce6526602da5a49a733743f1b","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-374.107","next":"us-nv/nrs-374.110"},"notice":"GroundRules: Original legal text. Not legal advice."}