Special Mobile Equipment

Special Mobile Equipment is exempt from vehicle registration and may be exempt from fuel taxes.

An Identification Letter can be issued upon request.

Excavator graphic

Definition

NRS 482.123 “Special mobile equipment” defined.

  1. “Special mobile equipment” means every motor vehicle not designed or used primarily for the transportation of persons or property and only incidentally operated or moved upon a highway, including, but not limited to, scoopmobiles, forklifts, ditch-digging apparatus, well-boring apparatus and road construction and maintenance machinery such as asphalt graders, bituminous mixers, bucket loaders, tractors other than truck tractors, leveling graders, finishing machines, motor graders, road rollers, scarifiers, earth-moving carryalls and scrapers, power shovels and draglines, and earth-moving equipment.
  2. “Special mobile equipment” does not include house trailers, dump trucks, truck-mounted transit mixers, concrete pumpers, cranes or drill rigs with highway-rated tires or other vehicles designed for the transportation of persons or property to which machinery has been attached.
  3. The Director may make the final determination as to whether a vehicle not specifically enumerated in subsection 1 or 2 falls within this definition. (See DMV Designation below.)
  4. The Department shall, by regulation, define “incidentally operated or moved upon a highway” for purposes of this section. (See NAC 482.007)

Fuel Taxes

Special Mobile Equipment is not exempt from fuel taxes unless it is using dyed diesel and "incidentally operated" on a highway as defined in NAC 482.007.

You must obtain a Special Fuel Users License if your equipment will be using clear diesel fuel.

The Schedule A (MC-011) and Schedule B (MC-003) forms should be submitted at the same time you apply for the title and Identification Letter.

Identification Letter and Title

An Identification Letter may be issued for 100% Nevada-based Special Mobile Equipment weighing 26,000 pounds or more. Notify Motor Carrier of your preference when you submit your documents.

Title

You must have one of the following to be issued a title:

  • Properly endorsed Manufacturer's Certificate of Origin
  • Properly endorsed Certificate of Title
  • Nevada Dealer's Report of Sale

Vehicles coming from out-of-state are subject to a VIN inspection. This may be completed at DMV offices or by a sworn peace officer using the VP-015 form.

Sales Taxes

Sales of Special Mobile Equipment by a vehicle dealer are subject to sales/use taxes. Out-of-state dealers must follow their state's laws regarding this type of sale. DMV will verify any sales taxes paid and charge any difference between the amount paid out-of-state and what would have been due in Nevada.

Sales of Special Mobile Equipment between private parties or non-dealer businesses are not subject to sales or use taxes.

DMV Designation

Vehicles and equipment not specifically listed under Definitions may be evaluated and designated as Special Mobile Equipment by the Director of the Department of Motor Vehicles. 

You must submit the application below along with the documents stated on the application. You will receive a mailed notification letter when the determination has been made.

Documents for vehicles 26,001 pounds or more should be submitted to the Motor Carrier Division. Submit documents to the Central Services Division, Title Section for vehicles 26,000 pounds or under.

Application for Designation of Special Mobile Equipment (MC 008)

Contacts

Proof of insurance is required for Special Mobile Equipment.

Submit all documents to the Motor Carrier Division for vehicles 26,001 pounds or more. You must report the annual mileage on each yearly renewal application.

Vehicles 26,000 pounds or under may be issued a title only. Submit the ownership documents and VIN inspection, if needed, to the Central Services Division, Title Section.

Nevada DMV Motor Carrier Division
555 Wright Way
Carson City, NV 89711
(775) 684-4711
In Las Vegas, call (702) 486-4368 ext. 5

Nevada DMV Title Section
555 Wright Way
Carson City, NV 89711
(775) 684-4810
In Las Vegas, call (702) 486-4368 ext. 3

Out-of-State Operation

If Special Mobile Equipment is used in interstate operations, it is the responsibility of the business to obtain the proper registration and fuel tax licenses. 

Visit iftach.org/carriers and select the proper jurisdiction(s) to obtain contact information. The Nevada DMV will issue IRP and/or IFTA credentials if an intended jurisdiction requires these.