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Nevada Rev. Stat.
2025 Nevada Revised Statutes
Chapter 372 - Sales and Use Taxes
NRS 372.7299 - Diaper" construed. [Effective January 1, 2025, through December 31, 2050, if the proposal to amend the Sales and Use Tax Act of 1955 submitted pursuant to chapter 425, Statutes of Nevada 2023, is approved by the voters at the 2024 General Election.]
Universal Citation:
NV Rev Stat § 372.7299 (2025)
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In administering the provisions of section 56.1 of chapter 397, Statutes of Nevada 1955, which is included in NRS as NRS 372.283, the Department shall construe the term "diaper" to mean any type of diaper intended for use by a child or an adult, including, without limitation, a disposable diaper.
(Added to NRS by 2023, 2588, effective January 1, 2025, if the proposal to amend the Sales and Use Tax Act of 1955 submitted pursuant to chapter 425, Statutes of Nevada 2023, is approved by the voters at the 2024 General Election)
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