Nevada Administrative Code
Chapter 372 - Sales and Use Taxes
GENERAL PROVISIONS
Section 372.024 - "Mobility enhancing equipment" defined

Universal Citation: NV Admin Code 372.024

Current through February 27, 2024

"Mobility enhancing equipment" means equipment, including any repair and replacement parts therefor, which:

1. 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;

2. Is not generally used by persons with normal mobility; and

3. Does not include any motor vehicle or equipment on a motor vehicle normally provided by a manufacturer of motor vehicles, and includes, without limitation, mobility enhancing car seats for children with a disability and swivel seats for persons with a disability.

Added to NAC by Tax Comm'n by R021-08, eff. 4-17-2008

NRS 360.090, 360B.110, 372.725

Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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