Nev. Rev. Stat. § 332.221
1. A governing body may provide maintenance services for vehicles which belong to, and may purchase motor vehicle fuel to sell to:
(b) Any private agency or organization which is incorporated as a nonprofit corporation pursuant to chapter 81 or 82 of NRS,
and which uses the vehicles and fuel in specially providing transportation to the elderly or persons with disabilities.
(Added to NRS by 1979, 88; A 1981, 239; 1991, 1313)