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2022 Nevada Revised Statutes
Chapter 372 - Sales and Use Taxes
NRS 372.282 - Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment.
Universal Citation: NV Rev Stat § 372.282 (2022)
There are hereby exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption of:
1. Durable medical equipment;
2. Mobility enhancing equipment; and
3. Oxygen delivery equipment,
prescribed for human use by a licensed provider of health care acting within his or her scope of practice.
(Added to NRS by 2019, 1394)
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