Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter372 Sales and Use Taxes |
GENERAL PROVISIONS |
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)