“Drug” construed.

NRS 360B.435, under SALES AND USE TAX ADMINISTRATION.

NRS 360B.435

NRS 360B.435 “Drug” construed. “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. (Added to NRS by 2005, 1769)