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2022 Nevada Revised Statutes
Chapter 360B - Sales and Use Tax Administration
NRS 360B.456 - "Mobility enhancing equipment" construed.
Universal Citation: NV Rev Stat § 360B.456 (2022)
1. "Mobility enhancing equipment" means equipment, including any repair and replacement parts therefor, which:
(a) Is primarily and customarily used to provide or increase the ability to move from one place to another and which is appropriate for use either in a home or a motor vehicle;
(b) Is not generally used by persons with normal mobility; and
(c) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a manufacturer of motor vehicles.
2. The term includes, without limitation, wheelchairs, walkers, canes, crutches, mobility enhancing car seats for children with disabilities and swivel seats for persons with disabilities.
(Added to NRS by 2019, 1393)
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