Nevada Revised Statutes
Chapter 444A - Programs for Recycling
NRS 444A.090 - Imposition and rate of fee; accounting for and disposition of money collected; powers and duties of Department of Taxation.


1. A person who sells a new tire for a vehicle to a customer for any purpose other than for resale by the customer in the ordinary course of business shall collect from the purchaser at the time the person collects the applicable sales taxes for the sale a fee of $1 per tire. A person who did not pay the fee imposed by this section at the time of purchase because he or she purchased the new tire for resale and who then makes any use of that tire other than to resell it in the ordinary course of business, shall pay the fee imposed by this section to the Department of Taxation at the time of the first use of that tire for a purpose other than holding it for resale.
2. The seller shall account separately for all money received pursuant to subsection 1 as a deposit to be held in trust for the State. In accordance with the regulations adopted pursuant to subsection 3, the seller shall transmit 95 percent of the money held in trust pursuant to this section to the Department of Taxation for deposit with the State Treasurer for credit to the Solid Waste Management Account in the State General Fund. The remaining 5 percent and all interest and income which accrued on the money while in trust with the seller become the property of the seller on the day the balance for the month is transmitted to the Department of Taxation and may be retained by the seller to cover his or her related administrative costs.
3. The Director of the Department of Taxation shall adopt regulations establishing acceptable methods for accounting for and transmitting to the Department money collected or required to be paid by retailers pursuant to subsection 1. The regulations must include a designation of the persons responsible for payment. The regulations must, in appropriate situations, allow for the transmission of that money together with the payment of the applicable sales and use taxes.
4. In collecting the fee, the Department of Taxation may employ any administrative and legal powers conferred upon it for the collection of the sales and use taxes by chapters 360 and 372 of NRS.
5. The fee imposed pursuant to subsection 1 does not apply to any tire included in the sale of a new or used vehicle unless the tire is sold in a separate transaction.
(Added to NRS by 1991, 1667, 1677; A 1993, 18, 19, 1420)

Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 444A - Programs for Recycling

NRS 444A.010 - Definitions.

NRS 444A.0103 - "Apartment complex" defined.

NRS 444A.0107 - "Condominium" defined.

NRS 444A.011 - "Department" defined.

NRS 444A.0115 - "Electronic waste" defined.

NRS 444A.012 - "Municipality" defined.

NRS 444A.0123 - "Paper" defined.

NRS 444A.0126 - "Paper product" defined.

NRS 444A.013 - "Recyclable material" defined.

NRS 444A.014 - "Recycling center" defined.

NRS 444A.015 - "Solid waste" defined.

NRS 444A.016 - "Tire for a vehicle" defined.

NRS 444A.017 - "Vehicle" defined.

NRS 444A.020 - Adoption of regulations establishing standards for recycling or disposal of solid waste; goal of standards; methods for disposal of used or waste tires.

NRS 444A.030 - Adoption of model plan for recycling or disposal of solid waste or other waste; compliance with standards adopted by State Environmental Commission.

NRS 444A.040 - Availability of programs for recycling or disposal of solid waste in certain counties and municipalities; approval of programs required; availability to residents of Indian reservation or colony.

NRS 444A.050 - Report of effectiveness of program; notice of recycling opportunities; enforcement, review and proposed revisions of program by municipality.

NRS 444A.060 - Unlawful to refuse to accept used or waste tires in exchange on purchase of new tire; notice of requirement; penalty.

NRS 444A.070 - Report to Legislature on status of programs for recycling and reuse of materials and amount of recycled material reported by state agencies.

NRS 444A.080 - Adoption of regulations.

NRS 444A.090 - Imposition and rate of fee; accounting for and disposition of money collected; powers and duties of Department of Taxation.

NRS 444A.110 - Program of public education concerning disposal of solid waste, recycling, reuse and waste reduction; reduction of waste and litter; technical assistance; grants for projects concerning solid waste management systems and efficient use...

NRS 444A.120 - Establishment in larger counties; activities to be included in program; program must not conflict with certain standards adopted by State Environmental Commission.