Nev. Rev. Stat. § 372.283 — Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine; feminine hygiene products; diapers. [Effective through December 31, 2028.]

NRS  372.283    Prosthetic devices, orthotic appliances and certain supports and
casts; appliances and supplies relating to ostomy; products for hemodialysis;
medicine; feminine hygiene products; diapers. [Effective through December 31,
2028.]
1.  There are exempted from the taxes
imposed by this act the gross receipts from sales and the storage, use or other
consumption of:
(a) Prosthetic devices, orthotic appliances and
ambulatory casts for human use, and other supports and casts if prescribed or
applied by a licensed provider of health care, within his scope of practice,
for human use.
(b) Appliances and supplies relating to an
ostomy.
(c) Products for hemodialysis.
(d) Medicines:
(1) Prescribed for the treatment of a
human being by a person authorized to prescribe medicines, and dispensed on a
prescription filled by a registered pharmacist in accordance with law;
(2) Furnished by a licensed physician,
dentist or podiatric physician to his own patient for the treatment of the
patient;
(3) Furnished by a hospital for treatment
of any person pursuant to the order of a licensed physician, dentist or
podiatric physician; or
(4) Sold to a licensed physician, dentist,
podiatric physician or hospital for the treatment of a human being.
(e) Feminine hygiene products.
(f) Diapers.
2.  As used in this section:
(a) “Medicine” means any substance or preparation
intended for use by external or internal application to the human body in the
diagnosis, cure, mitigation, treatment or prevention of disease or affliction
of the human body and which is commonly recognized as a substance or
preparation intended for such use. The term includes splints, bandages, pads,
compresses and dressings.
(b) “Medicine” does not include:
(1) Any auditory, ophthalmic or ocular
device or appliance.
(2) Articles which are in the nature of
instruments, crutches, canes, devices or other mechanical, electronic, optical
or physical equipment.
(3) Any alcoholic beverage, except where
the alcohol merely provides a solution in the ordinary preparation of a
medicine.
(4) Braces or supports, other than those
prescribed or applied by a licensed provider of health care, within his scope
of practice, for human use.
3.  Insulin furnished by a registered
pharmacist to a person for treatment of diabetes as directed by a physician
shall be deemed to be dispensed on a prescription within the meaning of this
section.

NRS  372.283    Prosthetic devices,
orthotic appliances and certain supports and casts; appliances and supplies
relating to ostomy; products for hemodialysis; medicine; diapers. [Effective
January 1, 2029, through December 31, 2050.]
1.  There are exempted from the taxes
imposed by this act the gross receipts from sales and the storage, use or other
consumption of:
(a) Prosthetic devices, orthotic appliances and
ambulatory casts for human use, and other supports and casts if prescribed or
applied by a licensed provider of health care, within his scope of practice,
for human use.
(b) Appliances and supplies relating to an
ostomy.
(c) Products for hemodialysis.
(d) Medicines:
(1) Prescribed for the treatment of a
human being by a person authorized to prescribe medicines, and dispensed on a
prescription filled by a registered pharmacist in accordance with law;
(2) Furnished by a licensed physician,
dentist or podiatric physician to his own patient for the treatment of the
patient;
(3) Furnished by a hospital for treatment
of any person pursuant to the order of a licensed physician, dentist or
podiatric physician; or
(4) Sold to a licensed physician, dentist,
podiatric physician or hospital for the treatment of a human being.
(e) Diapers.
2.  As used in this section:
(a) “Medicine” means any substance or preparation
intended for use by external or internal application to the human body in the
diagnosis, cure, mitigation, treatment or prevention of disease or affliction
of the human body and which is commonly recognized as a substance or
preparation intended for such use. The term includes splints, bandages, pads,
compresses and dressings.
(b) “Medicine” does not include:
(1) Any auditory, ophthalmic or ocular
device or appliance.
(2) Articles which are in the nature of
instruments, crutches, canes, devices or other mechanical, electronic, optical
or physical equipment.
(3) Any alcoholic beverage, except where
the alcohol merely provides a solution in the ordinary preparation of a
medicine.
(4) Braces or supports, other than those
prescribed or applied by a licensed provider of health care, within his scope
of practice, for human use.
3.  Insulin furnished by a registered
pharmacist to a person for treatment of diabetes as directed by a physician shall
be deemed to be dispensed on a prescription within the meaning of this section.
[56.1:397:1955]—(Added in 1970. Proposed by the 1969
Legislature; adopted by the people at the 1970 General Election, effective
January 1, 1971. See Statutes of Nevada 1969, p. 532. Amended in 1986. Proposed
by the 1985 Legislature; adopted by the people at the 1986 General Election,
effective January 1, 1987. See Statutes of Nevada 1985, p. 2028. Amended in
1996. Proposed by the 1995 Legislature; adopted by the people at the 1996
General Election, effective January 1, 1997. See Statutes of Nevada 1995, p.
1007. Amended in 2018. Proposed by the 2017 Legislature; adopted by the people
at the 2018 General Election, effective January 1, 2019, through December 31,
2028. See Statutes of Nevada 2017, pp. 2540-41. Amended in 2024. Proposed by
the 2023 Legislature; adopted by the people at the 2024 General Election,
effective January 1, 2025, through December 31, 2050. See Statutes of Nevada
2023, pp. 2586-87.)
NRS  372.283    Prosthetic devices,
orthotic appliances and certain supports and casts; appliances and supplies
relating to ostomy; products for hemodialysis; medicine. [Effective January 1,
2051.]
1.  There are exempted from the taxes
imposed by this act the gross receipts from sales and the storage, use or other
consumption of:
(a) Prosthetic devices, orthotic appliances and
ambulatory casts for human use, and other supports and casts if prescribed or
applied by a licensed provider of health care, within his scope of practice,
for human use.
(b) Appliances and supplies relating to an
ostomy.
(c) Products for hemodialysis.
(d) Medicines:
(1) Prescribed for the treatment of a
human being by a person authorized to prescribe medicines, and dispensed on a
prescription filled by a registered pharmacist in accordance with law;
(2) Furnished by a licensed physician,
dentist or podiatric physician to his own patient for the treatment of the
patient;
(3) Furnished by a hospital for treatment
of any person pursuant to the order of a licensed physician, dentist or
podiatric physician; or
(4) Sold to a licensed physician, dentist,
podiatric physician or hospital for the treatment of a human being.
2.  As used in this section:
(a) “Medicine” means any substance or preparation
intended for use by external or internal application to the human body in the
diagnosis, cure, mitigation, treatment or prevention of disease or affliction
of the human body and which is commonly recognized as a substance or
preparation intended for such use. The term includes splints, bandages, pads,
compresses and dressings.
(b) “Medicine” does not include:
(1) Any auditory, ophthalmic or ocular
device or appliance.
(2) Articles which are in the nature of
instruments, crutches, canes, devices or other mechanical, electronic, optical
or physical equipment.
(3) Any alcoholic beverage, except where
the alcohol merely provides a solution in the ordinary preparation of a
medicine.
(4) Braces or supports, other than those
prescribed or applied by a licensed provider of health care, within his scope
of practice, for human use.
3.  Insulin furnished by a registered
pharmacist to a person for treatment of diabetes as directed by a physician
shall be deemed to be dispensed on a prescription within the meaning of this
section.