Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter372 Sales and Use Taxes |
GENERAL PROVISIONS |
NAC372.024. “Mobility enhancing equipment” defined.
Latest version.
- “Mobility enhancing equipment” means equipment, including any repair and replacement parts therefor, which:
1. Is primarily and customarily used to provide or increase the ability to move from one place to another and which is appropriate for use either in a home or a motor vehicle;
2. Is not generally used by persons with normal mobility; and
3. Does not include any motor vehicle or equipment on a motor vehicle normally provided by a manufacturer of motor vehicles,
Ê and includes, without limitation, mobility enhancing car seats for children with a disability and swivel seats for persons with a disability.
(Added to NAC by Tax Comm’n by R021-08, eff. 4-17-2008)