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)