NAC372.020. “Durable medical equipment” defined.  


Latest version.
  • “Durable medical equipment” means equipment, including any repair and replacement parts therefor, which:

         1. Can withstand repeated use;

         2. Is primarily and customarily used to serve a medical purpose;

         3. Generally is not useful to a person in the absence of illness or injury; and

         4. Is not worn in or on the body,

    Ê and includes, without limitation, abduction and orthotic pillows, anesthesia ventilators, bone growth stimulators, dialyzers and kidney dialysis machines.

     (Added to NAC by Tax Comm’n by R021-08, eff. 4-17-2008)