Nev. Rev. Stat. § 372.7283 — 372.7283

NRS  372.7283    Application of NRS 372.325 to transfer of property
pursuant to certain agreements and to transfer of motor vehicle.    In administering the provisions of NRS 372.325 , the Department shall apply the
exemption for the sale of tangible personal property to the State of Nevada,
its unincorporated agencies and instrumentalities, to include:
1.  All tangible personal property that is
transferred for use by a state entity in accordance with an agreement executed
pursuant to NRS 353.500 to 353.630 , inclusive; and
2.  Any type of motor vehicle that is
transferred for use by a state entity or a county, city, district or other
local entity, whether by sale or lease and regardless of whether title to the
vehicle passes to the state or local entity at any time during the use of the
vehicle.