Transcription
STATE OF NEVADADEPARTMENT OF TAXATIONMedicine
MEDICINE
DRUGS OR MEDICINEDefinition:– Compound, substance or preparation and anycomponent of a compound, substance orpreparation, which is recognized by: United States Pharmacopoeia Homeopathic Pharmocopoeia of theUnited States National Formulary Any supplementary of the aboveNRS 360B.435
DRUGS OR MEDICINE Intended for use in the diagnosis, cure,mitigation, treatment or prevention of disease oraffliction of the human body as prescribed by aphysician. Intended to affect the structure or any function ofthe body.NRS 360B.435NRS 360B.455NRS 360B.465NAC 372.019
DRUGS OR MEDICINEIf the drug or medicine is Furnished by a licensed physician, dentist or podiatricphysician to his own patient Furnished by a hospital for treatment of any personpursuant to the order of a licensed physician, dentist orpodiatric physician Sold to a licensed physician, dentist, podiatric physicianor hospital for the treatment of a human beingIt is EXEMPTNRS 372.283
DRUGS OR MEDICINEAs prescribed or administered by a physician,drugs or medicine include, without limitation: Splints Bandages Pads Compresses Dressings Any Drug Injectible Dermal Fillers Saline Solutions Medical Grade Gases InsulinNRS 372.283NRS 360B.435NRS 360B.455NRS 360B.465NAC 372.019
DRUGS OR MEDICINEDo NOT include: Auditory, ophthalmic or ocular device/appliance Instruments, crutches, canes, devices/othermechanical, electronic, optical/physical equipment Alcoholic beverage, other than as a solution inordinary preparation of a medicine Food ingredient Braces or supports not prescribed or applied by alicensed provider of health care for human use Dietary supplementNRS 372.283(2)(b)
DIETARY SUPPLEMENT Any product, other than tobacco,intended to supplement the diet thatcontains one or more of the following:Tonics &VitaminsMineralHerb orotherbotanicalAmino acid Intended for ingestion in form of a tablet,Dietarycapsule, powder, softgel, gelcap orliquidsubstancefor use byhumans Not represented as conventional foodMetabolite Required to be labeled as dietaryExtractsupplement per 21 C.F.R (101.36)NRS 460B.430; NRS 360B.495ConcentrateConstituentAnycombinationof above
PROSTHETIC DEVICEA replacement, corrective or supportive device,including any repair and replacement parts,worn on or in the body– Replaces artificially a missing portion of the body– Prevents or corrects a physical deformity ormalfunction– Supports a weak or deformed portion of the body– Dental braces and related materials*is exempt if prescribed or applied by a licensed providerof health care within his scope of practice, for human useNRS 372.283; NRS 360B.475; *Nevada SupremeCourt: State v Lohse and Corbridge
PROSTHETIC DEVICEDoes NOT includeCorrective eyeglasses, contactlenses or hearing aidsunless paid by Medicare or MedicaidNRS 372.7285; NRS 360B.475
SALES TO GOVERNMENT ENTITIESIf a durable medical equipment or mobilityenhancing equipment (including glasses,contact lenses and hearing aids) has beenprescribed for use by a patient AND is paid for by Medicaid or Medicare The transaction is EXEMPT from taxNRS 372.7285(2)(c)
DURABLE MEDICAL EQUIPMENTIncludes abduction and orthoticpillows, anesthesia ventilators, bonegrowth stimulators, dialyzers andkidney dialysis machinesAnd are exempt if paid for by Medicare orMedicaidNRS 372.7285; NAC 372.698, NAC 372.020
MOBILITY-ENHANCING EQUIPMENT Are exempt if paid for by Medicaid or Medicare Are appropriate for use either in a home or amotor vehicle Are not generally used by persons with normalmobility– Examples:WheelchairWalkerScooterNAC 372.024
DENTISTSAre consumers of the– Materials– Supplies– Dental laboratory products– Other tangible personal property used inperforming their servicesNRS 372.283
DENTAL LABORATORIESDental laboratories are the RETAILERS of Plates Inlays Other products theymanufacture for DentistsTax applies to the entire charge for such a productregardless of whether the prices of the materials andservices are separately stated.NRS 372.283
HOSPITALSA hospitalthat is maintained and operated by an organizationexempt under NRS 372.325 does not collect sales tax on:a.Tangible personal property furnished to inpatients in connection with therendition of hospital servicesb.Meals served to staff members and personnelIs a retailer of tangible personal property sold:a.To outpatientsb.Through any pharmacy which operates for any purpose other than therendition of hospital servicesNAC 372.260(1)
HOSPITALSAll other hospitals, including nonprofit and privatehospitals, shall pay either the sales tax on purchases oftangible personal property or the use tax on the use oftangible personal property in Nevada.Those hospitals must collect sales tax on tangiblepersonal property which they furnish to inpatients inconnection with the rendition of hospital services. Thetax is measured by:a.The charge for the property if separately stated orb. Cost to the hospitalNAC 372.260(2)
HOSPITALSCafes, restaurants, gift shops and similar facilitieswhich are operated by any type of hospital, are theRETAILERS of the tangible personal property whichthey sell.These types of transactions are not considered to bewithin the scope of the primary function of acharitable hospital.NAC 372.260(3)and therefore, are taxable!
Written ResponseMost tax issues can be addressed by theDepartment of Taxation. Please be advisedthat any responses to inquires made to theDepartment are only binding if put in writing,such as Nevada Revised Statutes,Administrative Code, Nevada Tax Notes, orin written correspondence.
DEPARTMENT OF TAXATIONContact InformationOur offices are open Monday-Friday8:00 AM – 5:00 PM Contact our CALL CENTER at 1-866-962-3707Southern Nevada:Grant Sawyer Office Building555 E. Washington AvenueSuite 1300Las Vegas, NV 89101OR2550 Paseo Verde ParkwaySuite 180Henderson, NV 89074Carson City:1550 College ParkwaySuite 115Carson City, NV 89706-7937Reno:4600 Kietzke LaneBuilding L, Suite 235Reno, NV 89502
tangible personal property in Nevada. Those hospitals must collect sales tax on tangible personal property which they furnish to inpatients in connection with the rendition of hospital services. The tax is measured by: a. The charge for the property if separ
