Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 374.7345 — Diaper construed. [Effective January 1, 2025, through December 31, 2050, if the proposal to amend the Sales and Use Tax Act of 1955 submitted pursuant to chapter 425, Statutes of Nevada 2023, is approved by the voters at the 2024 General Election.]
NRS 374.7345 Diaper construed. [Effective January 1, 2025, through December
31, 2050, if the proposal to amend the Sales and Use Tax Act of 1955 submitted
pursuant to chapter 425, Statutes of Nevada 2023, is approved by the voters at
the 2024 General Election.] In
administering the provisions of NRS 374.287 ,
the Department shall construe the term diaper to mean any type of diaper
intended for use by a child or an adult, including, without limitation, a
disposable diaper.
Source: official text