2019 Nevada Revised Statutes
Chapter 372 - Sales and Use Taxes
NRS 372.7293 - Circumstances under which veterinarian is considered consumer of tangible personal property.
1. In administering the provisions of this chapter, the Department shall consider a licensed veterinarian to be a consumer and not a retailer of the tangible personal property used, furnished or dispensed by him or her in providing medical care or treatment to animals as part of the performance of his or her professional services in the practice of veterinary medicine.
2. As used in this section:
(a) “Licensed veterinarian” means:
(1) A person who holds a license to engage in the practice of veterinary medicine issued pursuant to chapter 638 of NRS; and
(2) An office, clinic or facility through which a licensed veterinarian engages in his or her practice.
(b) “Practice of veterinary medicine” has the meaning ascribed to it in NRS 638.008.
(Added to NRS by 2017, 1013)
