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2022 Nevada Revised Statutes
Chapter 360B - Sales and Use Tax Administration
NRS 360B.458 - "Oxygen delivery equipment" construed.
Universal Citation: NV Rev Stat § 360B.458 (2022)
"Oxygen delivery equipment" means equipment, including any repair and replacement parts therefor, which is used to deliver oxygen or aerosolized medicine to a person. The term includes, without limitation, tanks and concentrators, ventilators, nebulizers, oral-nasal cannulas and continuous positive airway pressure (CPAP) machines.
(Added to NRS by 2019, 1394)
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