Nevada Revenue and Taxation
“Construction, maintenance and repair” defined.
Construction, maintenance and repair includes the acquisition, operation or use of any material, equipment or facility that is used exclusively for the construction, maintenance or repair of a public road and is necessary for the safe and efficient use of the public road, including, without limitation:
Grades and regrades;
Graveling, oiling, surfacing, macadamizing and paving;
Sweeping, cleaning and sanding roads and removing snow from a public road;
Crosswalks and sidewalks;
Culverts, catch basins, drains, sewers and manholes;
Inlets and outlets;
Retaining walls, bridges, overpasses, underpasses, tunnels and approaches;
Artificial lights and lighting equipment, parkways, control of vegetation and sprinkling facilities;
Grade and traffic separators;
Fences, cattle guards and other devices to control access to a public road;
Signs and devices for the control of traffic; and
Facilities for personnel and the storage of equipment used to construct, maintain or repair a public road.