Nev. Admin. Code § 372.024

Current through December 12, 2024

Section 372.024 - "Mobility enhancing equipment" defined

"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.

Nev. Admin. Code § 372.024

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

NRS 360.090, 360B.110, 372.725