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2022 Nevada Revised Statutes
Chapter 360B - Sales and Use Tax Administration
NRS 360B.437 - "Durable medical equipment" construed.
Universal Citation: NV Rev Stat § 360B.437 (2022)
1. "Durable medical equipment" means equipment, including any repair and replacement parts therefor, which:
(a) Can withstand repeated use;
(b) Is primarily and customarily used to serve a medical purpose;
(c) Generally is not useful to a person in the absence of illness or injury; and
(d) Is not worn in or on the body.
2. The term includes, without limitation, abduction and orthotic pillows, anesthesia ventilators, bone growth stimulators, dialyzers, enteral feeding systems, drug infusion devices and kidney dialysis machines.
(Added to NRS by 2019, 1393)
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