Nevada Revised Statutes Section 366.085 - Revenue and Taxation

“Special mobile equipment” defined. “Special mobile equipment” means a vehicle not designed or used primarily for the transportation of persons or property, and only incidentally operated or moved upon a highway. The term includes scoopmobiles, forklifts, ditch-digging apparatus, well-boring apparatus and road construction and maintenance machinery, such as asphalt graders, bituminous mixers, bucket loaders, tractors other than truck tractors; leveling graders, finishing machines, motor graders, road rollers, scarifiers, earth-moving carryalls and scrapers, power shovels, draglines and self-propelled cranes and earth-moving equipment. “Special mobile equipment” does not include house trailers, dump trucks, truck-mounted transit mixers, or other vehicles designed for the transportation of persons or property to which machinery has been attached.

Last modified: February 27, 2006