2-40 given in NRS 374.025 to 374.107, inclusive, and section 2 of this act

3-3 subsection 2, includes:

3-4 (a) A sale of property not held or used by a seller in the course of an

3-5 activity for which he is required to hold a seller’s permit, [provided such] if

3-6 the sale is not one of a series of sales sufficient in number, scope and

3-7 character to constitute an activity requiring the holding of a seller’s permit.

3-8 (b) Any transfer of all or substantially all the property held or used by a

3-9 person in the course of such an activity when after [such] the transfer the

3-10 real or ultimate ownership of [such] the property is substantially similar to

3-11 that which existed before [such] the transfer.

3-12 2. The term does not include the sale of a vehicle or motorboat other

3-13 than the sale or transfer of a used vehicle or motorboat to the seller’s

3-14 spouse, child, grandchild, parent, grandparent, brother or sister. For the

3-15 purposes of this section, the relation of parent and child includes adoptive

3-16 and illegitimate children and stepchildren.

3-17 3. For the purposes of this section, stockholders, bondholders, partners

3-18 or other persons holding an interest in a corporation or other entity are

3-19 regarded as having the "real or ultimate ownership" of the property of

3-23 property is sold, valued in money, whether paid in money or otherwise,

3-24 without any deduction on account of any of the following:

3-25 (a) The cost of the property sold.

3-26 (b) The cost of the materials used, labor or service cost, interest

3-27 charged, losses, or any other expenses.

3-28 (c) The cost of transportation of the property before its purchase.

3-29 2. The total amount for which property is sold includes all of the

3-30 following:

3-31 (a) Any services that are a part of the sale.

3-32 (b) Any amount for which credit is given to the purchaser by the seller.

3-33 3. "Sales price" does not include any of the following:

3-34 (a) Cash discounts allowed and taken on sales.

3-35 (b) The amount charged for property returned by customers when the

3-36 entire amount charged therefor is refunded either in cash or credit; but this

3-37 exclusion does not apply in any instance when the customer, in order to

3-38 obtain the refund, is required to purchase other property at a price greater

3-39 than the amount charged for the property that is returned.

3-40 (c) The amount charged for labor or services rendered in installing or

4-16 department shall apply the exemption for the sale of tangible personal

4-17 property delivered by the vendor to a forwarding agent for shipment out of

4-18 state to include the sale of a vehicle or motorboat to a nonresident to whom

4-19 a special movement permit has been issued by the department of motor

4-23 department shall issue to any dealer, distributor, rebuilder or other person,

4-24 upon request, and upon payment of a fee of $8.25, a special permit, in a

4-25 form to be determined by the department, for the movement of any vehicle

4-26 or motorboat to sell outside the State of Nevada, or for the movement

4-27 outside [the] this state of any vehicle or motorboat purchased by a

4-28 nonresident. The permit must be affixed to the vehicle or motorboat to be

4-29 so moved in a manner and position to be determined by the department, and

4-30 expires 15 days after its issuance.

4-31 2. The department shall, upon request, and upon payment of a fee

4-32 not to exceed $15, issue a single special permit pursuant to subsection 1

4-33 for the movement of a trailer that is carrying a motorboat.

4-34 3. The department may issue a permit to a resident of this state who

4-35 desires to move an unregistered vehicle within the state upon the payment

4-36 of a fee of $8.25. The permit is valid for 24 hours.

4-37 [3.] 4. The department shall, upon the request of a charitable

4-38 organization which intends to sell a vehicle which has been donated to the

4-39 organization, issue to the organization a permit for the operation of the

4-40 vehicle until the vehicle is sold by the organization. The department shall

5-3 of a motor vehicle shall not:

5-4 (a) Operate the motor vehicle, if it is registered or required to be

5-5 registered in this state, without having insurance as required by NRS

5-6 485.185.

5-7 (b) Operate or knowingly permit the operation of the motor vehicle

5-8 without having evidence of insurance of the operator or the vehicle in the

5-9 vehicle.

5-10 (c) Fail or refuse to surrender, upon demand, to a peace officer or to an

5-11 authorized representative of the department the evidence of insurance.

5-12 (d) Knowingly permit the operation of the motor vehicle in violation of

5-13 subsection 3 of NRS 485.186.

5-14 2. A person shall not operate the motor vehicle of another person

5-15 unless:

5-16 (a) He first ensures that the required evidence of insurance is present in

5-17 the motor vehicle; or

5-18 (b) He has his own evidence of insurance which covers him as the

5-19 operator of the motor vehicle.

5-20 3. Except as otherwise provided in subsection 4, any person who

5-21 violates subsection 1 or 2 shall be punished by a fine of not less than $600

5-22 nor more than $1,000 for each violation. The fine must be reduced to $100

5-23 for the first violation if the person obtains a motor vehicle liability policy

5-24 not later than 30 days after the fine is imposed, unless:

5-25 (a) The person has registered the vehicle as part of a fleet of vehicles

5-26 pursuant to subsection 5 of NRS 482.215; or

5-27 (b) The person has been issued a certificate of self-insurance pursuant to

5-28 NRS 485.380.

5-29 4. A court:

5-30 (a) Shall not fine a person for a violation of paragraph (a), (b) or (c) of

5-31 subsection 1 or for a violation of subsection 2 if he presents evidence to the

5-32 court that the insurance required by NRS 485.185 was in effect at the time

5-33 demand was made for it.

5-34 (b) Except as otherwise provided in paragraph (a), may impose a fine of

5-35 $1,000 for a violation of paragraph (a), (b) or (c) of subsection 1, and

5-36 suspend the fine on the condition that the person presents proof to the court

5-37 each month for 12 months that the insurance required by NRS 485.185 is

5-38 currently in effect.

5-39 5. The provisions of paragraphs (b) and (c) of subsection 1 do not

5-40 apply if the motor vehicle in question displays a valid permit issued by the

5-41 department pursuant to subsection 1 or [2] 3 of NRS 482.3955, or NRS

5-42 482.396, 482.3965, 482.423 or 482.424 authorizing the movement or

6-3 [full force and] effect which [has been] was awarded to it pursuant to [then

6-4 operative federal law or] a federally approved numbering system of another

6-5 state shall record the number [prior to] before operating the motorboat on

6-6 the waters of this state in excess of the 90-day reciprocity period provided

6-7 for in NRS 488.175. [Such recordation shall] The recordation must be in

6-8 the manner and pursuant to the procedure required for the award of a

6-9 number under NRS 488.075, but no additional or substitute number [shall]

6-13 motorboat need not be numbered pursuant to the provisions of this chapter

6-14 if it is:

6-15 (a) Already covered by a number in effect which [has been] was

6-16 awarded or issued to it pursuant to [federal law or] a federally approved

6-17 numbering system of another state if the boat has not been on the waters of

6-18 this state for a period in excess of 90 consecutive days.

6-19 (b) A motorboat from a country other than the United States temporarily

6-20 using the waters of this state.

6-21 (c) A public vessel of the United States, a state or a political subdivision

6-22 of a state.

6-23 (d) A ship’s lifeboat.

6-24 (e) A motorboat belonging to a class of boats which has been exempted

6-25 from numbering by the division of wildlife of the state department of

6-26 conservation and natural resources after the division has found:

6-27 (1) That the numbering of motorboats of that class will not materially

6-28 aid in their identification; and

6-29 (2) If an agency of the Federal Government has a numbering system

6-30 applicable to the class of motorboats to which the motorboat in question

6-31 belongs, that the motorboat would also be exempt from numbering if it

6-32 were subject to the federal law.

6-33 2. The division of wildlife may, by regulation, provide for the issuance

6-34 of exempt numbers for motorboats not required to be registered under the

6-35 provisions of this chapter.

6-36 3. A motorboat need not be titled pursuant to the provisions of this

6-37 chapter, if it [is] :

6-38 (a) Is already covered by a certificate of ownership which [has been]

7-3 division of wildlife of the state department of conservation and natural

7-4 resources shall obtain a statement in writing signed by the transferee or

7-5 transferor, showing:

7-6 (a) The date of the sale or other transfer of ownership of the motorboat.

7-7 (b) The name and address of the seller or transferor.

7-8 (c) The name and address of the buyer or transferee.

7-9 2. If the seller is not a retailer registered with the department of

7-10 taxation, the division of wildlife shall collect the taxes imposed by or

7-11 pursuant to Title 32 of NRS upon the sale or use of the motorboat. The

7-12 division of wildlife may retain 2 percent of the amount collected to cover

7-13 its administrative costs of collecting the taxes, and shall remit the

7-14 remaining amount collected to the department of taxation.

7-15 3. Upon receipt of the properly endorsed certificate of ownership, the

7-16 certificate of number , [and] the required fee and statement of information,

7-17 and the taxes if payable, the division of wildlife shall issue a new

7-18 certificate of ownership and a new certificate of number to the transferee.