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Nevada charges a Registration Fee, a Governmental
Services Tax and, in some counties, a Supplemental Governmental Services Tax.
- The basic Registration Fee funds state road construction and the DMV operating budget.
- The Governmental Services Tax funds local governments, school districts and the state General Fund.
- The Supplemental Governmental Services Tax is a voter-approved tax used for highway construction in
the counties which charge it, currently Clark and Churchill.
- There are other factors which determine the final cost of registering a
vehicle. Fees for a first-time Nevada title are $28.25. There are small charges for items such as license plates. The DMV collects sales taxes on many out-of-state dealer sales. There is a $6 Safety Fee on motorcycle registrations that funds safety programs and training.
Registration Fee Details
Registration fees are charged based on the class of the vehicle and its weight.
(NRS 482.480 and 482.482)
- For every passenger car, reconstructed, or specially constructed passenger car, regardless of weight or number of passenger capacity, a fee for registration of $33.
- For every motorcycle, a fee for registration of $33 and for each motorcycle other than a trimobile, an additional fee of $6 for motorcycle safety.
- For every travel trailer, a fee for registration of $27.
- For every trailer or semitrailer having an unladen weight of 1,000 pounds or less, a flat registration fee of $12.
- For every trailer having an unladen weight of more than 1,000 pounds, a flat registration fee of $24.
- For every permit for the operation of a golf cart, an annual fee of $10.
- For every low-speed vehicle, as that term is defined in NRS 484.527, a fee for registration of $33.
- For every motortruck, truck-tractor or bus, which has a declared gross weight of:
- Less than 6,000 pounds, a fee of $33.
- Not less than 6,000 pounds and not more than 8,499 pounds, a fee of $38.
- Not less than 8,500 pounds and not more than 10,000 pounds, a fee of $48.
- Not less than 10,001 pounds and not more than 26,000 pounds, a fee of $12 for each 1,000 pounds or fraction thereof.
- Not less than 26,001 pounds and not more than 80,000 pounds, a fee of $17 for each 1,000 pounds or fraction thereof. The maximum fee is $1,360.
Sample Governmental Services Tax Calculation
Taxes are based on the original Manufacturers
Suggested Retail Price (MSRP) set when the vehicle was new.
(NRS Chapter 371)
- The MSRP will not change over time regardless of vehicle age or condition. The first calculation is the DMV Valuation of the vehicle, which is 35%
of MSRP.
- The DMV Valuation is then depreciated 5% after the first year and 10% per year thereafter until it reaches a minimum of 15%. The minimum Governmental Services Tax is $16.00. *
- The Governmental Services
Tax is 4 cents on each $1
of the depreciated DMV Valuation.
- The Supplemental Governmental Services Tax is 1 cent on each $1 of the depreciated DMV Valuation.
| Vehicle 2 years old with an original
MSRP of $20,000. |
$20,000 |
|
x
.35 |
DMV Valuation - will not change over time (NRS 371.060) |
$7,000 |
|
x .85 |
DMV Valuation is depreciated 15% - vehicle is two years old (NRS 371.050) |
$5,950 |
|
x .04 |
Governmental services tax is 4% of the depreciated valuation (NRS 371.040) |
$238 |
Governmental Services Tax is $238 |
The Supplemental Governmental Service Tax, if charged in the above example, would be $60 (after rounding) for total taxes of $298.
* These are new values implemented under Senate Bill 429 in the 2009 Legislature. Previously, valuations were depreciated 15% after the first year and 10% per year with a minimum of 5%. Older vehicles have increased fees because the lowest depreciation rate has been raised from 5% to 15%. The minimum Governmental Services Tax has been raised from $6 to $16.
For a comparison of the old and new depreciation schedules, see Page 4 of Senate Bill 429. Commercial vehicles with a declared gross weight of 10,000 pounds or more and trailers with an unladen weight of 4,000 pounds or more use a different schedule. |
The Nevada Sales and Use tax is actually several
separate taxes which fund state and local government, schools
and special purposes. See the Nevada Department of Taxation Sales and Use Tax Publications for current tax rates. Taxes on vehicle sales vary by the type of sale and the tax rate of the county in which
the vehicle is based.
Nevada
Dealer Sales - Taxes are paid to the dealer based on the actual
purchase price.
Out-of-State Dealer Sales - DMV will
verify whatever taxes were paid and charge any difference between that
amount and what would have been due on a Nevada dealer sale.
Private Party Sales, Family Sales and Gifts - Sales on or after January 1, 2006, are not subject to sales taxes.
On private sales that occurred in 2005 or earlier, sales taxes are paid to DMV based either on the depreciated Manufacturers Suggested Retail Price (MSRP) or a vehicle appraisal. Value as declared on a title or Bill of Sale is not accepted. (NRS
374.112) |