NRS 372.283
Prosthetic devices, orthotic appliances and certain supports and casts

  • appliances and supplies relating to ostomy
  • products for hemodialysis
  • medicine.

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.

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.

Source: Section 372.283 — Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine., https://www.­leg.­state.­nv.­us/NRS/NRS-372.­html#NRS372Sec283.

372.260
“Exempted from the taxes imposed by this chapter” defined. 372.265
Constitutional and statutory exemptions. 372.270
Proceeds of mines. 372.275
Fuel used to propel motor vehicle. 372.280
Animals and plants intended for human consumption 372.281
Farm machinery and equipment. 372.282
Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment. 372.283
Prosthetic devices, orthotic appliances and certain supports and casts 372.284
Food for human consumption. 372.285
Meals and food products sold to students or teachers by school, organization of students or parent-teacher association. 372.287
Textbooks sold within Nevada System of Higher Education. 372.290
Containers. 372.295
Gas, electricity and water. 372.300
Domestic fuels. 372.305
Personal property used for performance of contract on public works executed before July 1, 1955. 372.310
Personal property used for performance of written contract executed before March 29, 1955. 372.315
Newspapers. 372.316
Manufactured homes and mobile homes. 372.320
Occasional sales. 372.325
Sale to United States, State or political subdivision. 372.326
Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes. 372.327
Loan or donation to United States, State, political subdivision or religious or eleemosynary organization. 372.330
Sale to common carrier. 372.335
Property shipped outside State pursuant to sales contract 372.340
Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity. 372.345
Use tax: Property on which sales tax paid. 372.347
Claim of exemption: Information required 372.348
Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes. 372.350
Liability of purchaser who uses property declared exempt for purpose not exempt. 372.2841
Basis for determining exemption of food for human consumption. 372.3261
Requirements for organization created for religious, charitable or educational purposes.
Last Updated

Jun. 24, 2021

§ 372.283’s source at nv​.us