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NRS 360B.435

“Drug” construed

Known as the Simplified Sales and Use Tax Administration Act

The act spans §§ 360–360 (65 sections).

(Added to NRS by 2005, 1769)

“Drug” means a compound, substance or preparation, and any component of a compound, substance or preparation, other than a food, a food ingredient, a dietary supplement and an alcoholic beverage, which is:

1. Recognized in the official United States Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States, or official National Formulary, or in any supplement thereto;

2. Intended for use in the diagnosis, cure, mitigation, treatment or prevention of disease; or

3. Intended to affect the structure or any function of the body.

Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.