NRS 374.287
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 chapter 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 or her 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 or her 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 or her 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 374.287 — 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-374.­html#NRS374Sec287.

374.265
“Exempted from the taxes imposed by this chapter” defined. 374.270
Constitutional and statutory exemptions. 374.275
Proceeds of mines. 374.280
Fuel used to propel motor vehicle. 374.285
Animals and plants intended for human consumption 374.287
Prosthetic devices, orthotic appliances and certain supports and casts 374.289
Food for human consumption. 374.290
Meals and food products sold to students or teachers by school, organization of students or parent-teacher association. 374.292
Textbooks sold within Nevada System of Higher Education. 374.295
Containers. 374.300
Gas, electricity and water. 374.305
Domestic fuels. 374.310
Personal property used for performance of certain contracts on public works. 374.315
Personal property used for performance of certain written contracts. 374.320
Newspapers. 374.321
Manufactured homes and mobile homes. 374.325
Occasional sales. 374.330
Personal property sold to United States, State or political subdivision. 374.331
Personal property loaned or donated to United States, State, political subdivision or religious or eleemosynary organization. 374.335
Sale to common carrier. 374.340
Property shipped outside State pursuant to sales contract. 374.345
Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity. 374.350
Use tax: Property on which sales tax paid. 374.352
Claim of exemption: Information required 374.353
Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes. 374.355
Liability of purchaser who uses property declared exempt for purpose not exempt. 374.2861
Farm machinery and equipment. 374.2865
Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment. 374.2891
Basis for determining exemption of food for human consumption. 374.2892
Food, meals and nonalcoholic drinks provided on complimentary basis to employees, patrons or guests of retailer. 374.3305
Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes. 374.3306
Requirements for organization created for religious, charitable or educational purposes.
Last Updated

Jun. 24, 2021

§ 374.287’s source at nv​.us