“Oxygen delivery equipment” construed.

NRS 360B.458, under SALES AND USE TAX ADMINISTRATION.

NRS 360B.458

NRS 360B.458 “Oxygen delivery equipment” construed. “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. (Added to NRS by 2019, 1394)