{"data":{"id":"us-nv/nrs-360b.458","jurisdiction":"us-nv","citation":"NRS 360B.458","heading":"“Oxygen delivery equipment” construed.","body":"“Oxygen delivery equipment” means equipment, including any repair and replacement parts therefor, which is used to deliver oxygen or aerosolized medicine to a person. The term includes, without limitation, tanks and concentrators, ventilators, nebulizers, oral-nasal cannulas and continuous positive airway pressure (CPAP) 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#NRS360BSec458","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"bc11f11ab56ec7cd071eaaa8abb73d3f89ba7f3e766383c9e488c5f52d8ad108","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-360b.456","next":"us-nv/nrs-360b.460"},"notice":"GroundRules: Original legal text. Not legal advice."}