Nev. Rev. Stat. § 372.7293 — Circumstances under which veterinarian is considered consumer of tangible personal property

NRS  372.7293    Circumstances under which veterinarian is considered consumer of
tangible personal property.
1.  In administering the provisions of this
chapter, the Department shall consider a licensed veterinarian to be a consumer
and not a retailer of the tangible personal property used, furnished or
dispensed by him or her in providing medical care or treatment to animals as
part of the performance of his or her professional services in the practice of
veterinary medicine.
2.  As used in this section:
(a) “Licensed veterinarian” means:
(1) A person who holds a license to engage
in the practice of veterinary medicine issued pursuant to chapter 638 of NRS; and
(2) An office, clinic or facility through
which a licensed veterinarian engages in his or her practice.
(b) “Practice of veterinary medicine” has the
meaning ascribed to it in NRS 638.008 .