Apparently, a separate fuel tank is not used to supply the bus with fuel while it idles. Although the question posed to this office is limited to buses, the following analysis is applicable beyond buses to all motor vehicles using fuel subject to taxation under NRS chapter 366. The exemption provided in this subsection applies only in those cases where the purchasers or the users of special fuel establish to the satisfaction of the department that the special fuel purchased or used was used for purposes other than to propel a motor vehicle upon the public highways of Nevada. Consequently, use of special fuel to allow a bus to idle could arguably be construed as a special fuel use falling outside of the scope of taxability under NRS chapter 366. Focusing on the intended and primary use of the special fuel, common sense suggests that special fuel in the fuel supply tank of a motor vehicle is intended and primarily used to propel or drive the motor vehicle.
Special fuel is neither intended nor primarily used to allow the vehicle to idle.
A motor vehicle is intended to provide transportation between point A and point B, and special fuel in the supply tank accomplishes that primary purpose. Although important, other uses of special fuel are secondary. Thus, if a motor vehicle is consuming special fuel on public roads in Nevada, the entire amount of special fuel contained within the supply tank of that motor vehicle is subject to taxation because that fuel is intended and primarily being used to propel the motor vehicle. The intent of the legislature is the controlling factor in statutory interpretation. State, Dep't of Mtr.