Questions on Senate Bill 376 - Transportation Connection Tax (TCT)
What is the TCT?
TCT is an excise tax of 3% on passenger
transportation applying the tax to transportation network companies, common
motor carriers of passenger and taxicabs.
Who is responsible to file the TCT?
All Common Motor Carrier of passengers,
Taxicab and Transportation Network Companies.
How do I register for TCT?
The Nevada Business Registration
(NBR) form is used to register for any tax with the Department. To apply you
may go to Nevada Department of Taxation’s website address at www.tax.nv.gov
fill out the NBR application and
submit it by either mailing the application to the Carson City Office at 1550
College Parkway, Suite 115, Carson City, NV 89706 or you may visit one of our
four offices. The Department’s Call Center is available from 8am to 5pm Pacific
time Monday through Friday at 1-866-962-3707 to assist with any questions. In Addition the Department receives
information from the Nevada Transportation Authority and the Nevada Taxicab
Authority about the transportation businesses licensed to operate in the State
and will automatically register these taxpayers.
How do I file/report the TCT return?
The TCT return can be located at the
Departments website, which is located at www.tax.nv.gov. Once the return has been filled out, you have
the option to either mail the return to Nevada Department of Taxation at 1550
College Parkway, Carson City, NV 89706 or email the return to firstname.lastname@example.org.
The check will still need to be mailed in to the Carson City address.
How do I determine the amount of tax that is due?
The excise tax is imposed on the total
fare: without limitation on all fees, surcharges, technology fees, convenience
charges for the use of a credit or debit card and any other amount that is part
of the fare.
When is the return due?
The TCT return is due and payable to the
Department monthly on or before the last day of the month next succeeding each
month. The first return is due by the
end of October 2015 for all common motor carrier and taxicab companies. Once
the Transportation Network Companies receive their license to operate, they
will be required to file monthly.