Nev. Rev. Stat. § 372.281 — Farm machinery and equipment

1.  There are exempted from the taxes
imposed by this Act 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.