NRS 361.828: Prohibition against charging certain persons and entities.

A heavy equipment rental company shall not charge a recovery fee pursuant to NRS 361.826 for the rental of any heavy equipment rental property to:

1. The United States, its unincorporated agencies and instrumentalities;

2. Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States;

3. The State of Nevada, its unincorporated agencies and instrumentalities;

4. Any county, city, district or other political subdivision of this State; and

5. Any other person or entity that this State is prohibited from taxing under the United States Constitution, laws or treaties of the United States or the Nevada Constitution.