Short Term Lessor Fee Tax Type
In Nevada, a fee is imposed on the short-term lease of passenger vehicles.
About Short Term Lessor Fee
In Nevada, a Short Term Lessor Fee is applied to the rental of passenger vehicles leased for a period of less than 31 days.
Businesses that lease tangible personal property on a short-term basis are required to register with the Nevada Department of Taxation and pay the Short Term Lessor Fee. This includes, but is not limited to:
- Car rental companies
Short Term Lessor Fee Forms
Annual Loss Waiver & Additional Driver Fee: PDF
Short-Term Lessor Fee Return – State & County (STS): PDF
- Who Should Use It? Individuals or entities that provide short-term leasing services across the entire state. This return is used to report the governmental fee of 10%, along with 2% fees for Clark and Washoe Counties.
- Filing Frequency: Must be filed quarterly.
Annual Report of Short Term Lessor Vehicle Licensing Cost: PDF
- Filing Frequency: Must be filed annually for Short-Term Lessors charging additional fees for the recovery of leasing costs.
Short Term Fee Calculation
- The Short Term Fee is 10 percent of lease charges. Fees are due on a quarterly basis.
- The Governmental Services Fee is 10% up from 10/01/09 and forward per NRS 482.313 Washoe and Clark County Car Rental Fees are 2% per NRS 244A.810 and NRS 244A.860, upon the short term lease (31 days or less) of passenger vehicles commencing in this state.