Farm machinery and equipment. [Effective through December 31, 2005.]
1. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, farm machinery and equipment employed for the agricultural use of real property.
2. As used in this section:
(a) “Agricultural use” has the meaning ascribed to it in NRS 361A.030.
(b) “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 the agricultural use of real property.
(c) “Farm tractor” means a motor vehicle designed and used primarily for drawing an implement of husbandry.
(d) “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.
Last modified: February 27, 2006