NRS372.283. 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.

      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.

      [56.1:397:1955]—(Added in 1970. Proposed by the 1969 Legislature; adopted by the people at the 1970 General Election, effective January 1, 1971. See Statutes of Nevada 1969, p. 532. Amended in 1986. Proposed by the 1985 Legislature; adopted by the people at the 1986 General Election, effective January 1, 1987. See Statutes of Nevada 1985, p. 2028. Amended in 1996. Proposed by the 1995 Legislature; adopted by the people at the 1996 General Election, effective January 1, 1997. See Statutes of Nevada 1995, p. 1007.)