Nevada Code § 361.806

Heavy equipment rental company defined
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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.

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