Nev. Admin. Code § 361.85 — 361.85

NAC 361.085    “Portable goods and storage sheds and other household equipment”
interpreted. ( NRS
360.090 , 361.069 )    As used in subparagraph
(8) of paragraph (a) of subsection 4 of NRS 361.069 , the Department shall
interpret “portable goods and storage sheds and other household equipment” to
include, without limitation:
1.  A portable shed which is less than 120
square feet in area and which does not have a foundation;
2.  A portable carport or aluminum awning which
is less than 120 square feet in area and which does not have a foundation;
3.  A satellite dish that is owned by the
owner of the dwelling unit or a person who resides in the dwelling unit;
4.  Decorative outdoor lighting;
5.  A freestanding wood stove;
6.  A portable spa;
7.  A swamp cooler or air-conditioning unit
that is attachable to the window of dwelling units;
8.  Skirting on a mobile home;
9.  Portable steps on a mobile home; and
10.  Portable tubular panels for a corral.
(Added to NAC by Tax Comm’n by R014-98, eff. 11-20-98)