{"data":{"id":"us-nv/nrs-360b.437","jurisdiction":"us-nv","citation":"NRS 360B.437","heading":"“Durable medical equipment” construed.","body":"1. “Durable medical equipment” means equipment, including any repair and replacement parts therefor, which:\n(a) Can withstand repeated use;\n(b) Is primarily and customarily used to serve a medical purpose;\n(c) Generally is not useful to a person in the absence of illness or injury; and\n(d) Is not worn in or on the body.\n2. The term includes, without limitation, abduction and orthotic pillows, anesthesia ventilators, bone growth stimulators, dialyzers, enteral feeding systems, drug infusion devices and kidney dialysis machines.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 360B - SALES AND USE TAX ADMINISTRATION","STREAMLINED SALES AND USE TAX AGREEMENT","Construction of Common Terms"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-360B.html#NRS360BSec437","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"aa46ae2785fc138dd2818da9f84d664dbc3b410faad38f144b17497e06c99507","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-360b.435","next":"us-nv/nrs-360b.440"},"notice":"GroundRules: Original legal text. Not legal advice."}