NAC701A.605. Qualification of tangible property for partial abatement of sales and use taxes.

     1. If the Director issues a final decision in which he or she determines that an applicant has satisfied all the requirements for eligibility for a partial abatement of sales and use taxes, unless the certificate of eligibility and abatement agreement otherwise provide, the following tangible property which will be used exclusively for the construction, operation or maintenance of the facility qualifies for the partial abatement of sales and use taxes:

     (a) Materials for any building that will be located on the site of the facility, including, without limitation, residential structures if employees at the facility will be required to reside at the site of the facility;

     (b) Equipment, fixtures or furniture needed and used on the site of the facility;

     (c) Materials for any road, parking lot or other structure that is not a building which will be located on the site of the facility;

     (d) Materials to provide water, fuel or electrical power necessary for the facility, including, without limitation, the costs inherent in tie lines and transmission lines;

     (e) Equipment, fixtures or other tangible items necessary for the generation of power on the site of the facility;

     (f) Motor vehicles, if the motor vehicles are specifically purchased or leased for exclusive use on the site of the facility;

     (g) Power tools and motorized heavy equipment, including, without limitation, bulldozers, graders, loaders and other similar equipment, if the power tools or motorized heavy equipment is specifically purchased for exclusive use on the site of the facility and will remain on the site of the facility throughout the construction of the project and operation of the facility;

     (h) Mobile housing or office units, if the units will be located at the site of the facility throughout the construction of the project and operation of the facility;

     (i) Materials, equipment, fixtures, components or other tangible items located at the site of the facility and necessary for the construction and operation of a facility for the transmission of electricity; and

     (j) Materials for any road required for access along the site of a facility for the transmission of electricity that is specifically purchased for exclusive use on such roads.

     2. If an applicant seeks a partial abatement of sales and use taxes for any tangible property other than the property described in subsection 1, the applicant’s application must specifically include a request that the Director determine whether the property for which the partial abatement is requested qualifies for the partial abatement of sales and use taxes. The Director will consult with the Department of Taxation before making any determination on an applicant’s request under this subsection. If the application includes a request pursuant to this subsection, the Director’s final decision must include a determination of whether the property qualifies for the partial abatement of sales and use taxes.

     (Added to NAC by Nev. Energy Comm’r by R094-10, eff. 8-13-2010; A by Office of Energy by R065-13, 2-26-2014)