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NRS 360B.458

“Oxygen delivery equipment” construed

Known as the Simplified Sales and Use Tax Administration Act

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

(Added to NRS by 2019, 1394)

“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.

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