GroundRules
NRS 360B.435: “Drug” construed.
Where this section sits in the code
- TITLE 32 — REVENUE AND TAXATION
- CHAPTER 360B - SALES AND USE TAX ADMINISTRATION
- STREAMLINED SALES AND USE TAX AGREEMENT
- Construction of Common Terms
“Drug” means a compound, substance or preparation, and any component of a compound, substance or preparation, other than a food, a food ingredient, a dietary supplement and an alcoholic beverage, which is:
1. Recognized in the official United States Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States, or official National Formulary, or in any supplement thereto;
2. Intended for use in the diagnosis, cure, mitigation, treatment or prevention of disease; or
3. Intended to affect the structure or any function of the body.
Collected 2026-09-03T05:51:37Z. Source file · JSON