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Nevada · Through 2025 session (NRS as revised 2026-08-25) · Newer source version available

NRS 360B.456: “Mobility enhancing equipment” construed.

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Where this section sits in the code
  1. TITLE 32 — REVENUE AND TAXATION
  2. CHAPTER 360B - SALES AND USE TAX ADMINISTRATION
  3. STREAMLINED SALES AND USE TAX AGREEMENT
  4. Construction of Common Terms

1. “Mobility enhancing equipment” means equipment, including any repair and replacement parts therefor, which:

(a) Is primarily and customarily used to provide or increase the ability to move from one place to another and which is appropriate for use either in a home or a motor vehicle;

(b) Is not generally used by persons with normal mobility; and

(c) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a manufacturer of motor vehicles.

2. The term includes, without limitation, wheelchairs, walkers, canes, crutches, mobility enhancing car seats for children with disabilities and swivel seats for persons with disabilities.

Collected 2026-09-03T05:51:37Z. Source file · JSON

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