Nev. Admin. Code § 361.11745 — 361.11745

NAC 361.11745    “Trade fixture” defined. ( NRS
360.090 , 360.250 )    “Trade fixture” means an
item of personal property that:
1.  Is installed or attached nonpermanently
to real property by an owner or tenant for the purpose of conducting a business
or trade and not for the enhancement of the real property to which it is
installed or attached; and
2.  Has a unique identity and function which
is related to the business or trade for which it is installed or attached and
which is distinct from the real property to which it is installed or attached.
(Added to NAC by Tax Comm’n by R068-12, eff. 9-14-2012)