1. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of: (a) Prosthetic devices, orthotic appliances and ambulatory casts for human use, and other supports and casts if prescribed or applied by a licensed provider of health care, within his or her scope of practice, for human use. (b) Appliances and supplies relating to an ostomy. (c) Products for hemodialysis. (d) Medicines: (1) Prescribed for the treatment of a human being by a person authorized to prescribe medicines, and dispensed on a prescription filled by a registered pharmacist in accordance with law; (2) Furnished by a licensed physician, dentist or podiatric physician to his or her own patient for the treatment of the patient; (3) Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, dentist or podiatric physician; or (4) Sold to a licensed physician, dentist, podiatric physician or hospital for the treatment of a human being. (e) Feminine hygiene products. 2. As used in this section: (a) 'Medicine' means any substance or preparation intended for use by external or internal application to the human atment of a human being. (e) Feminine hygiene products. 2. As used in this section: (a) 'Medicine' means any substance or preparation intended for use by external or internal application to the human body in the diagnosis, cure, mitigation, treatment or prevention of disease or affliction of the human body and which is commonly recognized as a substance or preparation intended for such use. The term includes splints, bandages, pads, compresses and dressings. (b) 'Medicine' does not include: (1) Any auditory, ophthalmic or ocular device or appliance. (2) Articles which are in the nature of instruments, crutches, canes, devices or other mechanical, electronic, optical or physical equipment. (3) Any alcoholic beverage, except where the alcohol merely provides a solution in the ordinary preparation of a medicine. (4) Braces or supports, other than those prescribed or applied by a licensed provider of health care, within his or her scope of practice, for human use. 3. Insulin furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed to be dispensed on a prescription within the meaning of this section. 3. Insulin furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed to be dispensed on a prescription within the meaning of this section. (Added to NRS by 1969, 534; A 1985, 2029; 1987, 2194; 1993, 2228; 1995, 1009; 2003, 2377; 2017, 2542)—(Amendment proposed by the 2023 Legislature; effective January 1, 2025, if approved by the voters at the 2024 General Election. See Statutes of Nevada 2023, p. 2586.) 1. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of: (a) Prosthetic devices, orthotic appliances and ambulatory casts for human use, and other supports and casts if prescribed or applied by a licensed provider of health care, within his or her scope of practice, for human use. (b) Appliances and supplies relating to an ostomy. (c) Products for hemodialysis. (d) Medicines: (1) Prescribed for the treatment of a human being by a person authorized to prescribe medicines, and dispensed on a prescription filled by a registered pharmacist in accordance with law; (2) Furnished by a licensed physician, dentist or podiatric physician to his or her d to prescribe medicines, and dispensed on a prescription filled by a registered pharmacist in accordance with law; (2) Furnished by a licensed physician, dentist or podiatric physician to his or her own patient for the treatment of the patient; (3) Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, dentist or podiatric physician; or (4) Sold to a licensed physician, dentist, podiatric physician or hospital for the treatment of a human being. (e) Feminine hygiene products. (f) Diapers. 2. As used in this section: (a) 'Medicine' means any substance or preparation intended for use by external or internal application to the human body in the diagnosis, cure, mitigation, treatment or prevention of disease or affliction of the human body and which is commonly recognized as a substance or preparation intended for such use. The term includes splints, bandages, pads, compresses and dressings. (b) 'Medicine' does not include: (1) Any auditory, ophthalmic or ocular device or appliance. (2) Articles which are in the nature of instruments, crutches, canes, devices or other mechanical, electronic, optical or physical equipment. ) Any auditory, ophthalmic or ocular device or appliance. (2) Articles which are in the nature of instruments, crutches, canes, devices or other mechanical, electronic, optical or physical equipment. (3) Any alcoholic beverage, except where the alcohol merely provides a solution in the ordinary preparation of a medicine. (4) Braces or supports, other than those prescribed or applied by a licensed provider of health care, within his or her scope of practice, for human use. 3. Insulin furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed to be dispensed on a prescription within the meaning of this section. (Added to NRS by 1969, 534; A 1985, 2029; 1987, 2194; 1993, 2228; 1995, 1009; 2003, 2377; 2017, 2542; 2023, 2588, effective January 1, 2025, if the proposal to amend the Sales and Use Tax Act of 1955 submitted pursuant to chapter 425, Statutes of Nevada 2023, is approved by the voters at the 2024 General Election) 1. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of: (a) Prosthetic devices, orthotic appliances and ambulatory casts for re are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of: (a) Prosthetic devices, orthotic appliances and ambulatory casts for human use, and other supports and casts if prescribed or applied by a licensed provider of health care, within his or her scope of practice, for human use. (b) Appliances and supplies relating to an ostomy. (c) Products for hemodialysis. (d) Medicines: (1) Prescribed for the treatment of a human being by a person authorized to prescribe medicines, and dispensed on a prescription filled by a registered pharmacist in accordance with law; (2) Furnished by a licensed physician, dentist or podiatric physician to his or her own patient for the treatment of the patient; (3) Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, dentist or podiatric physician; or (4) Sold to a licensed physician, dentist, podiatric physician or hospital for the treatment of a human being. (e) Diapers. 2. As used in this section: (a) 'Medicine' means any substance or preparation intended for use by external or internal application to the human body in the diagnosis, t of a human being. (e) Diapers. 2. As used in this section: (a) 'Medicine' means any substance or preparation intended for use by external or internal application to the human body in the diagnosis, cure, mitigation, treatment or prevention of disease or affliction of the human body and which is commonly recognized as a substance or preparation intended for such use. The term includes splints, bandages, pads, compresses and dressings. (b) 'Medicine' does not include: (1) Any auditory, ophthalmic or ocular device or appliance. (2) Articles which are in the nature of instruments, crutches, canes, devices or other mechanical, electronic, optical or physical equipment. (3) Any alcoholic beverage, except where the alcohol merely provides a solution in the ordinary preparation of a medicine. (4) Braces or supports, other than those prescribed or applied by a licensed provider of health care, within his or her scope of practice, for human use. 3. Insulin furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed to be dispensed on a prescription within the meaning of this section. 3. Insulin furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed to be dispensed on a prescription within the meaning of this section. (Added to NRS by 1969, 534; A 1985, 2029; 1987, 2194; 1993, 2228; 1995, 1009; 2003, 2377; 2017, 2542; 2023, 2588, effective January 1, 2029, if the proposal to amend the Sales and Use Tax Act of 1955 submitted pursuant to chapter 425, Statutes of Nevada 2023, is approved by the voters at the 2024 General Election) 1. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of: (a) Prosthetic devices, orthotic appliances and ambulatory casts for human use, and other supports and casts if prescribed or applied by a licensed provider of health care, within his or her scope of practice, for human use. (b) Appliances and supplies relating to an ostomy. (c) Products for hemodialysis. (d) Medicines: (1) Prescribed for the treatment of a human being by a person authorized to prescribe medicines, and dispensed on a prescription filled by a registered pharmacist in accordance with law; (2) Furnished by a licensed for the treatment of a human being by a person authorized to prescribe medicines, and dispensed on a prescription filled by a registered pharmacist in accordance with law; (2) Furnished by a licensed physician, dentist or podiatric physician to his or her own patient for the treatment of the patient; (3) Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, dentist or podiatric physician; or (4) Sold to a licensed physician, dentist, podiatric physician or hospital for the treatment of a human being. 2. As used in this section: (a) 'Medicine' means any substance or preparation intended for use by external or internal application to the human body in the diagnosis, cure, mitigation, treatment or prevention of disease or affliction of the human body and which is commonly recognized as a substance or preparation intended for such use. The term includes splints, bandages, pads, compresses and dressings. (b) 'Medicine' does not include: (1) Any auditory, ophthalmic or ocular device or appliance. (2) Articles which are in the nature of instruments, crutches, canes, devices or other mechanical, electronic, optical or physical equipment. ) Any auditory, ophthalmic or ocular device or appliance. (2) Articles which are in the nature of instruments, crutches, canes, devices or other mechanical, electronic, optical or physical equipment. (3) Any alcoholic beverage, except where the alcohol merely provides a solution in the ordinary preparation of a medicine. (4) Braces or supports, other than those prescribed or applied by a licensed provider of health care, within his or her scope of practice, for human use. 3. Insulin furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed to be dispensed on a prescription within the meaning of this section. (Added to NRS by 1969, 534; A 1985, 2029; 1987, 2194; 1993, 2228; 1995, 1009; 2003, 2377; 2017, 2542; 2023, 2588, effective: (1) January 1, 2029, if the proposal to amend the Sales and Use Tax Act of 1955 submitted pursuant to chapter 425, Statutes of Nevada 2023, is not approved by the voters at the 2024 General Election; or (2) January 1, 2051, if the proposal is approved by the voters)
Nevada Legal Code