Nevada § 372.281 - Farm machinery and equipment
Full text of Nevada Nevada Revised Statutes § 372.281 — Farm machinery and equipment, with citation guidance and answers to common questions.
§ 372.281. Farm machinery and equipment
1. There are exempted from the taxes imposed by this Act the gross receipts from the
sale, storage, use or other consumption in a county of farm machinery and equipment. 2. As used in this section: (a) “ 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 agricultural purposes. (b) “ Farm tractor ” means a motor vehicle designed and used primarily for drawing an implement of husbandry. (c) “ 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.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 372.281
What does Nevada Revised Statutes § 372.281 cover?
Section 372.281 ("Farm machinery and equipment") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 372.281?
A common citation format is "Nevada Revised Statutes § 372.281" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 372.281 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.