Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 372.7285 — 372.7285
NRS 372.7285 Application of NRS 372.325 to sale of certain medical
devices to governmental entities.
1. In administering the provisions of NRS 372.325 , the Department shall apply the
exemption to the sale of a medical device to a governmental entity that is
exempt pursuant to that section without regard to whether the person using the
medical device or the governmental entity that purchased the device is deemed to
be the holder of title to the device if:
(a) The medical device was ordered or prescribed
by a provider of health care, within his or her scope of practice, for use by
the person to whom it is provided;
(b) The medical device is covered by Medicaid or Medicare;
and
(c) The purchase of the medical device is made
pursuant to a contract between the governmental entity that purchases the
medical device and the person who sells the medical device to the governmental
entity.
2. As used in this section:
(a) Medicaid means the program established
pursuant to Title XIX of the Social Security Act, 42 U.S.C. §§ 1396 et seq., to
provide assistance for part or all of the cost of medical care rendered on
behalf of indigent persons.
(b) Medicare means the program of health
insurance for aged persons and persons with disabilities established pursuant
to Title XVIII of the Social Security Act, 42 U.S.C. §§ 1395 et seq.
(c) Provider of health care means a physician
or physician assistant licensed pursuant to chapter
630 , 630A or 633
of NRS, perfusionist, dentist, licensed nurse, dispensing optician,
optometrist, practitioner of respiratory care, licensed physical therapist,
podiatric physician, licensed psychologist, licensed audiologist, licensed
speech-language pathologist, licensed hearing aid specialist, licensed marriage
and family therapist, licensed clinical professional counselor, chiropractic
physician, naprapath, licensed dietitian or doctor of Oriental medicine in any
form.
Source: official text