NRS 361.806: “Heavy equipment rental company” defined.

1. “Heavy equipment rental company” means a person who is classified under 532412 or 532310 of the North American Industry Classification System, and is primarily engaged in the business of renting heavy equipment rental property, without an operator, to the public from a location in this State.

2. The term does not include a person who is:

(a) Engaged in the business of renting heavy equipment rental property primarily to related persons or affiliates who operate or drive, or both operate and drive, such equipment, regardless of the NAICS code that applies to the business; or

(b) Primarily engaged in the business of renting heavy equipment rental property with an operator.