Nev. Admin. Code § 372.24 — 372.24

NAC 372.024    “Mobility enhancing equipment” defined. ( NRS 360.090 , 360B.110 ,
372.725 )    “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)