{"data":{"id":"us-nv/nrs-360b.456","jurisdiction":"us-nv","citation":"NRS 360B.456","heading":"“Mobility enhancing equipment” construed.","body":"1. “Mobility enhancing equipment” means equipment, including any repair and replacement parts therefor, which:\n(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;\n(b) Is not generally used by persons with normal mobility; and\n(c) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a manufacturer of motor vehicles.\n2. The term includes, without limitation, wheelchairs, walkers, canes, crutches, mobility enhancing car seats for children with disabilities and swivel seats for persons with disabilities.","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#NRS360BSec456","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"ee4e4c41a9081a63438413104365d6eb70011d55a02949c97da04d201addb74b","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-360b.455","next":"us-nv/nrs-360b.458"},"notice":"GroundRules: Original legal text. Not legal advice."}