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
• Equipment rental services
• Party supply rental businesses

• Annual Report of Vehicle Licensing Cost (PDF) 
• Quarterly 2% Clark County Car Rental Fee Return (PDF)
• Quarterly 2% Washoe County Car Rental Fee Return (PDF)
• Quarterly 10% Passenger Car Governmental Service Fee Return (STS) (PDF)

• 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.
• Washoe County: 0.25 percent of the fee amount goes to the Department of Taxation for Collection allowance.
• Clark County: 0.10 percent of the fee amount goes to the Department of Taxation for Collection allowance.