2014 Nevada Revised Statutes
Chapter 360B - Sales and Use Tax Administration
NRS 360B.435 - Drug construed.
Drug means a compound, substance or preparation, and any component of a compound, substance or preparation, other than a food, a food ingredient, a dietary supplement and an alcoholic beverage, which is:
1. Recognized in the official United States Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States, or official National Formulary, or in any supplement thereto;
2. Intended for use in the diagnosis, cure, mitigation, treatment or prevention of disease; or
3. Intended to affect the structure or any function of the body.
(Added to NRS by 2005, 1769)
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