Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 372.282 — Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment
NRS 372.282 Durable medical equipment, mobility enhancing equipment and
oxygen delivery equipment. There
are hereby exempted from the taxes imposed by this chapter the gross receipts
from sales of, and the storage, use or other consumption of:
1. Durable medical equipment;
2. Mobility enhancing equipment; and
3. Oxygen delivery equipment,
Ê prescribed
for human use by a licensed provider of health care acting within his or her
scope of practice.
Source: official text