The legislative history for NRS 366.200 does not clarify the statute. In Nevada, tax exemptions are strictly construed. Thus, the one claiming exemption must demonstrate clearly an intent to exempt. Any reasonable doubt about the applicability of an exemption must be construed against the taxpayer. There is reasonable doubt whether the Legislature intended to specifically exempt the special fuel at issue.
Various states have statutes similar to Nevada's and their courts have decided similar issues.
For example, in Lakefront Lines, Inc. v. Tracy, Tax Comm'r. Second, the court recognized that it must strictly apply statutes against exemption and that statutes must clearly express an exemption. The court determined that an exemption from fuel taxation for the consumption of fuel for operating an air conditioning unit or for idle time is not clearly expressed in Ohio's law and affirmed the decision of the Ohio Board of Tax Appeals. Other states that have addressed the issue include Utah in U.S. Xpress, Inc. v. In both U.S. Express and Roehl Transport, the issue was whether a special fuel tax refund could be obtained for special fuel consumed while motor vehicles idle off-highway.