Nevada § 374.287 - Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine; feminine hygiene products; diapers

when it expires by limitation; and NRS 374.287 effective Jan. 1, 2050.> 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. (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. (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.