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
- Annual Report of Short Term Lessor Vehicle Licensing Cost:
English PDF || Spanish PDF - Quarterly 2% Clark County Car Rental Fee Return:
English PDF** || Spanish PDF - Quarterly 2% Washoe County Car Rental Fee Return:
English PDF** || Spanish PDF - Quarterly 10% Passenger Car Governmental Service Fee Return (STS):
English PDF** || Spanish PDF
**Note: The PDF will not open in the browser.
If you have Adobe Reader, click download and save to your computer to open in Reader.
For users without Adobe Reader, download the XLSX form and save to your computer. It is not editable in the browser.
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.