Nevada Revised Statutes
Chapter 360B - Sales and Use Tax Administration
NRS 360B.350 - Definitions.

As used in NRS 360B.350 to 360B.375, inclusive:
1. "Receive" means taking possession of tangible personal property. The term does not include possession by a shipping company on behalf of a purchaser.
2. "Transportation equipment" means:
(a) Locomotives and railcars used for the carriage of persons or property in interstate commerce.
(b) Trucks and truck-tractors having a manufacturer’s gross vehicle weight rating of more than 10,000 pounds, and trailers, semitrailers and passenger buses that are:
(1) Registered pursuant to the International Registration Plan, as adopted by the Department of Motor Vehicles pursuant to NRS 706.826; or
(2) Operated under the authority of a carrier who is authorized by the Federal Government to engage in the carriage of persons or property in interstate commerce.
(c) Aircraft operated by an air carrier who is authorized by the Federal Government or a foreign government to engage in the carriage of persons or property in interstate or foreign commerce.
(d) Containers designed for use on and component parts attached or secured to any of the items described in paragraph (a), (b) or (c).
(Added to NRS by 2003, 2354; A 2005, 1778; 2011, 2753)

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