NAC361.085. “Portable goods and storage sheds and other household equipment” interpreted.

As used in subparagraph (8) of paragraph (a) of subsection 4 of NRS 361.069, the Department shall interpret “portable goods and storage sheds and other household equipment” to include, without limitation:

     1. A portable shed which is less than 120 square feet in area and which does not have a foundation;

     2. A portable carport or aluminum awning which is less than 120 square feet in area and which does not have a foundation;

     3. A satellite dish that is owned by the owner of the dwelling unit or a person who resides in the dwelling unit;

     4. Decorative outdoor lighting;

     5. A freestanding wood stove;

     6. A portable spa;

     7. A swamp cooler or air-conditioning unit that is attachable to the window of dwelling units;

     8. Skirting on a mobile home;

     9. Portable steps on a mobile home; and

     10. Portable tubular panels for a corral.

     (Added to NAC by Tax Comm’n by R014-98, eff. 11-20-98)