2014 Nevada Revised Statutes
Chapter 360B - Sales and Use Tax Administration
NRS 360B.430 - Dietary supplement construed.
Dietary supplement means any product, other than tobacco, intended to supplement the diet that:
1. Contains one or more of the following dietary ingredients:
(a) A vitamin;
(b) A mineral;
(c) An herb or other botanical;
(d) An amino acid;
(e) A dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or
(f) A concentrate, metabolite, constituent, extract or combination of any ingredient described in paragraphs (a) to (e), inclusive;
2. Is intended for ingestion in the form of a tablet, capsule, powder, softgel, gelcap or liquid or, if not intended for ingestion in such a form, is not represented as conventional food and is not represented for use as a sole item of a meal or of the diet; and
3. Is required to be labeled as a dietary supplement in accordance with 21 C.F.R. 101.36.
(Added to NRS by 2005, 1769)
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