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.

Source: Section 372.7293 — Circumstances under which veterinarian is considered consumer of tangible personal property., https://www.­leg.­state.­nv.­us/NRS/NRS-372.­html#NRS372Sec7293.

372.724
Applicability to certain retailers 372.725
Enforcement by Department 372.729
Taxation of photographers: Furnishing of proofs considered to be rendition of service. 372.730
Employment of accountants, investigators and other persons 372.733
Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State. 372.734
Certain broadcasting activities not taxable transactions. 372.735
Records to be kept by sellers, retailers and others. 372.740
Examinations and investigations 372.745
Reports for administering use tax: Filing 372.7243
Applicability to retailer that is part of controlled group of entities with certain affiliates having physical presence in this State 372.7247
Applicability to retailers that enter into certain agreements with residents of this State for the referral of customers through Internet links 372.7261
Application and calculation of tax on property purchased for certain purposes related to aircraft and components of aircraft. 372.7263
Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels. 372.7265
Calculation of tax imposed on retail sale of large appliances. 372.7273
Intent of Legislature regarding complimentary food, meals and nonalcoholic drinks provided to employees, patrons and guests of retailer. 372.7275
Application of use tax to certain property acquired free of charge at convention, trade show or other public event. 372.7282
Claim of exemption by certain members of Nevada National Guard, relatives of such members and relatives of certain deceased members of Nevada National Guard. 372.7293
Circumstances under which veterinarian is considered consumer of tangible personal property. 372.7297
“Feminine hygiene product” construed.
Last Updated

Jun. 24, 2021

§ 372.7293’s source at nv​.us