Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER360B. Sales and Use Tax Administration |
STREAMLINED SALES AND USE TAX AGREEMENT |
Construction of Common Terms |
NRS360B.475. “Prosthetic device” construed.
Latest version.
- “Prosthetic device” means a replacement, corrective or supportive device, including any repair and replacement parts therefor, worn on or in the body:
1. To replace artificially a missing portion of the body;
2. To prevent or correct a physical deformity or malfunction; or
3. To support a weak or deformed portion of the body,
Ê except that the term does not include any corrective eyeglasses, contact lenses or hearing aids.
(Added to NRS by 2005, 1770)