Questions on Senate Bill 376 – Transportation Connection Tax (TCT).

What is the TCT?

TCT is an excise tax of 3% on passenger transportation applying the tax to transportation network companies, common motor carriers of passenger and taxicabs.

Who is responsible to file the TCT?

All Common Motor Carrier of passengers, Taxicab and Transportation Network Companies.

How do I register for TCT?

The Nevada Business Registration (NBR) form is used to register for any tax with the Department. To apply, you may go to Nevada Department of Taxation’s website address at www.tax.nv.gov fill out the NBR application and submit it by either mailing the application to the Carson City Office at 3850 Arrowhead Dr., 2nd Floor, Carson City, NV 89706 or you may visit one of our three offices. The Department’s Call Center is available from 7:30 am to 5:00 pm Pacific time Monday through Friday at 1-866-962-3707 to assist with any questions.  In addition, the Department receives information from the Nevada Transportation Authority and the Nevada Taxicab Authority about the transportation businesses licensed to operate in the State and will automatically register these taxpayers.

How do I file/report the TCT return?

The TCT return can be located at the Departments website, which is located at www.tax.nv.gov.  Once the return has been filled out, you have the option to either mail the return to Nevada Department of Taxation at 3850 Arrowhead Dr., 2nd Floor, Carson City, NV 89706 or email the return to nevadaolt@tax.state.nv.us .   The check will still need to be mailed in to the Carson City address.

How do I determine the amount of tax that is due?

The excise tax is imposed on the total fare: without limitation on all fees, surcharges, technology fees, convenience charges for the use of a credit or debit card and any other amount that is part of the fare.

When is the return due?

The TCT return is due and payable to the Department monthly on or before the last day of the month next succeeding each month.  The first return is due by the end of October 2015 for all common motor carrier and taxicab companies. Once the Transportation Network Companies receive their license to operate, they will be required to file monthly.