Nev. Rev. Stat. § 361.828 — Prohibition against charging certain persons and entities

A heavy equipment rental company shall not
charge a recovery fee pursuant to NRS
361.826 for the rental of any heavy equipment rental property to:
1.  The United States, its unincorporated
agencies and instrumentalities;
2.  Any incorporated agency or
instrumentality of the United States wholly owned by the United States or by a
corporation wholly owned by the United States;
3.  The State of Nevada, its unincorporated
agencies and instrumentalities;
4.  Any county, city, district or other
political subdivision of this State; and
5.  Any other person or entity that this
State is prohibited from taxing under the United States Constitution, laws or
treaties of the United States or the Nevada Constitution.