Nev. Admin. Code § 361.1402

Current through December 12, 2024

Section 361.1402 - "Aircraft" defined

1. "Aircraft" means any contrivance used or designed for the navigation of or for flight in the air.

2. The term includes, without limitation:

(a) General aircraft;

(b) Commercial aircraft;

(c) Unmanned aircraft systems and small unmanned aircraft systems used in conjunction with a business and weighing more than 0.55 pounds but less than 55 pounds, which are commonly known as drones, other than a small unmanned aircraft system that qualifies as recreational equipment not subject to taxation pursuant to paragraph (a) of subsection 4 of NRS 361.069;

(d) Kit aircraft;

(e) Light-sport aircraft;

(f) Ultra-light aircraft;

(g) Hang gliders; and

(h) Hot air balloons.

3. The term does not include:

(a) A parachute or other similar emergency safety device; and

(b) A rocket or missile.

Nev. Admin. Code § 361.1402

Added to NAC by Tax Comm'n by R001-20A, eff. 1/21/2021

NRS 360.090, 360.250 and 361.260