Nevada Code § 353.510

Agreement defined
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Agreement
means an agreement to purchase property, in the form of a lease or an agreement
to pay in installments, pursuant to which the State of Nevada or a state agency
may pay the purchase price of real or personal property over a period of time
which extends beyond the biennium in which the agreement is executed,
including, without limitation:
1. An agreement pursuant to which the
State of Nevada or a state agency may acquire the property that is the subject
of the agreement at the end of the term of the agreement or the end of the term
of a renewal of the agreement upon payment of no additional consideration or
nominal additional consideration; and
2. An agreement that, for the purposes of
federal income tax, is treated as an agreement for conditional sale.

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