2014 Nevada Revised Statutes
Chapter 360B - Sales and Use Tax Administration
NRS 360B.475 - Prosthetic device construed.
Prosthetic device means a replacement, corrective or supportive device, including any repair and replacement parts therefor, worn on or in the body:
1. To replace artificially a missing portion of the body;
2. To prevent or correct a physical deformity or malfunction; or
3. To support a weak or deformed portion of the body,
except that the term does not include any corrective eyeglasses, contact lenses or hearing aids.
(Added to NRS by 2005, 1770)
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