Nev. Rev. Stat. § 374.321 — Manufactured homes and mobile homes

1.  There are exempted from the taxes
imposed by this chapter an amount equal to 40 percent of the gross receipts
from the sales and storage, use or other consumption of new manufactured homes
and new mobile homes.
2.  There are exempted from the taxes
imposed by this chapter the gross receipts from the sales and storage, use or
other consumption of used manufactured homes and used mobile homes for which
taxes under this chapter have been paid as a result of a previous sale,
storage, use or consumption.
3.  As used in this section:
(a) “Manufactured home” has the meaning ascribed
to it in NRS 489.113 ; and
(b) “Mobile home” has the meaning ascribed to it
in NRS 489.120 . The term does not
include a motor home as defined in NRS
482.071 .