A heavy equipment rental company shall not charge a recovery fee pursuant to NRS 361.826 for the rental of any heavy equipment rental property to:
1. The United States, its unincorporated agencies and instrumentalities;
2. Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States;
3. The State of Nevada, its unincorporated agencies and instrumentalities;
4. Any county, city, district or other political subdivision of this State; and
5. Any other person or entity that this State is prohibited from taxing under the United States Constitution, laws or treaties of the United States or the Nevada Constitution.