“Vessel” defined.

NRS 374.108 “Vessel” defined. 1. Except as otherwise provided in subsection 2, “vessel” means every description of watercraft used or capable of being used as a means of transportation on water. 2. The term does not include a canoe, float tube, kayak, rubber raft or seaplane. (Added to NRS by 2003, 2822) SALES TAX