Nev. Admin. Code § 372.20 — 372.20

NAC 372.020    “Durable medical equipment” defined. ( NRS 360.090 , 360B.110 ,
372.725 )    “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)