NRS374.2861. Farm machinery and equipment.

      1.  There are exempted from the taxes imposed by this chapter the gross receipts from the sale, storage, use or other consumption in a county of farm machinery and equipment.

      2.  As used in this section:

      (a) “Farm machinery and equipment” means a farm tractor, implement of husbandry, piece of equipment used for irrigation, or a part used in the repair or maintenance of farm machinery and equipment. The term does not include:

             (1) A vehicle required to be registered pursuant to the provisions of chapter 482 or 706 of NRS; or

             (2) Machinery or equipment only incidentally employed for agricultural purposes.

      (b) “Farm tractor” means a motor vehicle designed and used primarily for drawing an implement of husbandry.

      (c) “Implement of husbandry” means a vehicle that is designed, adapted or used for agricultural purposes, including, without limitation, a plow, machine for mowing, hay baler, combine, piece of equipment used to stack hay, till, harvest, handle agricultural commodities or apply fertilizers, or other heavy, movable equipment designed, adapted or used for agricultural purposes.

      (Added to NRS by 2005, 2486)