Nev. Rev. Stat. § 361.808 — “Heavy equipment rental property” defined

“Heavy equipment rental property” means
property, machinery and equipment held in the inventory of a heavy equipment
rental company for sale or rental in the regular course of business. The term
includes, without limitation, property, machinery and equipment that is
customarily used or designed for construction and industrial purposes,
including, without limitation, earthmoving equipment, lift equipment, material handling
equipment, pumps, generators, compressors, portable power equipment, heating,
ventilation and air conditioning equipment, portable offices, containers, tank
trailers and self-propelled equipment.