NRS 374.285 – Animals and plants intended for human consumption; feed; fertilizer.
There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption of: 1. Any form of animal life of a kind the products of which ordinarily constitute food for human consumption. 2. Feed for any form of animal life of a kind the […]
NRS 374.2861 – Farm machinery and equipment.
1. There are exempted from the taxes imposed by this chapter the gross receipts from the sale, storage, use or other consumption in a county of farm machinery and equipment. 2. As used in this section: (a) “Farm machinery and equipment” means a farm tractor, implement of husbandry, piece of equipment used for irrigation, or […]
NRS 374.2865 – Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment.
There are hereby exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption of: 1. Durable medical equipment; 2. Mobility enhancing equipment; and 3. Oxygen delivery equipment, prescribed for human use by a licensed provider of health care acting within his or her scope […]
NRS 374.287 – Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine; feminine hygiene products. [Effective through December 31, 2028.] Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine. [Effective January 1, 2029.]
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 […]
NRS 374.289 – Food for human consumption.
1. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of food for human consumption. 2. “Food for human consumption” does not include: (a) Alcoholic beverages. (b) Pet foods. (c) Tonics and preparations. (d) Prepared food intended for immediate consumption. (Added to […]
NRS 374.2891 – Basis for determining exemption of food for human consumption.
Repealed. (See chapter 15, Statutes of Nevada 2021, at page 53.)
NRS 374.2892 – Food, meals and nonalcoholic drinks provided on complimentary basis to employees, patrons or guests of retailer.
For the purposes of the tax on the use or other consumption of tangible personal property, the complimentary portion of any food, meals or nonalcoholic drinks provided on a complimentary basis, in whole or in part, to the employees, patrons or guests of the retailer does not lose its tax-exempt status as food for human […]
NRS 374.290 – Meals and food products sold to students or teachers by school, organization of students or parent-teacher association.
There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, meals and food products for human consumption served by public or private schools, school districts, student organizations and parent-teacher associations to the students or teachers of a […]
NRS 374.275 – Proceeds of mines.
There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, the proceeds of mines which are subject to taxes levied pursuant to chapter 362 of NRS. (Added to NRS by 1967, 903)
NRS 374.280 – Fuel used to propel motor vehicle.
There are exempted from the taxes imposed by this chapter the gross receipts from the sale and distribution of, and the storage, use or other consumption in a county of, any combustible gas, liquid or material of a kind used in an internal-combustion or diesel engine for the generation of power to propel a motor […]