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AB 313

Revises provisions relating to certain taxes assessed at the registration of a motor vehicle. (BDR 32-762)

2025 Regular Session Introduced by Gregory Koenig

Nevada offers a vehicle-registration GST exemption for active volunteer firefighters up to $8,750 in value, with one-county residency, annual renewal, and ends when service ends.

(Pursuant to Joint Standing Rule No. 14.3.1, no further action allowed.)
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Bill Summary · AB 313

AB 313 — Summary (2025 Nevada Session)

Status: Enacted (Approved by the Governor 2025-07-14; Chapter 31, Statutes of 2025)
BDR: 32-762

Purpose

AB 313 creates a new exemption from the Nevada governmental services tax (GST) that is assessed as part of vehicle registration fees. The bill is intended to provide a vehicle-registration tax benefit to active volunteer firefighters.

Key provisions

  • New GST exemption: Vehicles registered by a person who is an active volunteer firefighter are exempt from GST up to a determined valuation amount of $8,750.
    • The exemption applies to the determined valuation used to calculate GST (Nevada law generally uses 35% of MSRP as the determined valuation).
  • Residency / one-county rule: The exemption must be claimed in only one county and is only available to bona fide Nevada residents.
  • Claiming and verification:
    • Claimants must file an affidavit with the Department of Motor Vehicles in the county where the exemption is claimed, attesting to residency, current volunteer firefighter status, and that the exemption is claimed in no other county.
    • Initial documentation required: an identification card indicating current volunteer firefighter service or a letter from the fire department chief certifying the claimant as a volunteer firefighter.
    • After the initial filing, county assessors will mail renewal forms annually (or provide electronically on request).
  • Duration: The exemption is not available in any fiscal year beginning after the claimant ceases to be a volunteer firefighter (i.e., it ends the fiscal year after service stops).
  • Inflation adjustment: Beginning FY 2027–2028, the $8,750 cap will be adjusted annually by the percentage change in the Consumer Price Index (All Items) (December 2025 to the December preceding the fiscal year).
  • Conforming amendments: Existing statutory provisions governing annual claim timing, notification requirements when no longer eligible, penalties for failure to notify, and fraud/gross-misdemeanor penalties are extended to apply to this new exemption (aligning it with NRS 371.101–371.106 mechanics).

Who is affected

  • Direct beneficiaries: Nevada residents who actively serve as volunteer firefighters and who register vehicles in Nevada.
  • State and local government: Departments that process registrations (DMV, county assessors) will handle claims and renewals; GST revenue may decrease.
  • All taxpayers / public services: Potential fiscal impact on state and local revenues that fund roads, emergency services, and other functions supported by GST receipts.

Fiscal and procedural notes

  • Fiscal note: The bill indicates a state fiscal effect and notes there may be a fiscal impact on local government (lost GST revenue depending on uptake).
  • Timeline / enforcement: Claim must be filed annually on or before the date tax is due; failure to timely notify the Department upon losing eligibility triggers a penalty equal to double the tax; fraudulent claims may be charged as a gross misdemeanor.
  • Legislative action: Passed both houses unanimously (recorded passage votes), enrolled and presented to the Governor; chaptered July 14, 2025.

Related materials / proposals

  • Public commentary and sample GST calculations were circulated during consideration illustrating revenue effects at different vehicle values and GST rates.
  • A conceptual amendment was circulated proposing limits (e.g., one vehicle per claimant; minimum 6 months of volunteer service). Those changes should be checked against the final chaptered law to confirm whether they were adopted.

Compiled from official sources — confirm details with the bill’s official record.

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