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NRS 360B.456

“Mobility enhancing equipment” construed

Known as the Simplified Sales and Use Tax Administration Act

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

(Added to NRS by 2019, 1393)

1. “Mobility enhancing equipment” means equipment, including any repair and replacement parts therefor, which:

(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;

(b) Is not generally used by persons with normal mobility; and

(c) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a manufacturer of motor vehicles.

2. The term includes, without limitation, wheelchairs, walkers, canes, crutches, mobility enhancing car seats for children with disabilities and swivel seats for persons with disabilities.

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