Notwithstanding any specific statute to the contrary, the lease of a motor vehicle or trailer for use primarily in a trade or business of the lessee does not constitute a sale or create a security interest merely because the lease permits or requires that the rental price be adjusted upward or downward by reference to the amount realized by the lessor upon the sale or other disposition of the motor vehicle or trailer upon the termination of the lease.
(Added to NRS by 2003, 1425)