NRS 372.282: Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment.

There are hereby exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption of:

1. Durable medical equipment;

2. Mobility enhancing equipment; and

3. Oxygen delivery equipment,

Ê prescribed for human use by a licensed provider of health care acting within his or her scope of practice.