Senate Bill No. 528–Committee on Taxation

 

CHAPTER..........

 

AN ACT relating to taxation; clarifying the provisions relating to the taxation of medical devices sold to governmental entities; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

   Section 1. Chapter 372 of NRS is hereby amended by adding thereto a

 new section to read as follows:

   1.  In administering the provisions of NRS 372.325, the department

 shall apply the exemption to the sale of a medical device to a

 governmental entity that is exempt pursuant to that section without

 regard to whether the person using the medical device or the

 governmental entity that purchased the device is deemed to be the holder

 of title to the device if:

   (a) The medical device was ordered or prescribed by a provider of

 health care, within his scope of practice, for use by the person to whom

 it is provided;

   (b) The medical device is covered by Medicaid or Medicare; and

   (c) The purchase of the medical device is made pursuant to a contract

 between the governmental entity that purchases the medical device and

 the person who sells the medical device to the governmental entity.

   2.  As used in this section:

   (a) “Medicaid” means the program established pursuant to Title XIX

 of the Social Security Act, 42 U.S.C. §§ 1396 et seq., to provide

 assistance for part or all of the cost of medical care rendered on behalf

 of indigent persons.

   (b) “Medicare” means the program of health insurance for aged and

 disabled persons established pursuant to Title XVIII of the Social

 Security Act, 42 U.S.C. §§ 1395 et seq.

   (c) “Provider of health care” means a physician licensed pursuant to

 chapter 630, 630A or 633 of NRS, dentist, licensed nurse, dispensing

 optician, optometrist, practitioner of respiratory care, registered physical

 therapist, podiatric physician, licensed psychologist, licensed audiologist,

 licensed speech pathologist, licensed hearing aid specialist, licensed

 marriage and family therapist, chiropractor or doctor of Oriental

 medicine in any form.

   Sec. 2.  Chapter 374 of NRS is hereby amended by adding thereto a

 new section to read as follows:

   1.  In administering the provisions of NRS 374.330, the department

 shall apply the exemption to the sale of a medical device to a

 governmental entity that is exempt pursuant to that section without

 regard to whether the person using the medical device or the

 governmental entity that purchased the device is deemed to be the holder

 of title to the device if:

   (a) The medical device was ordered or prescribed by a provider of

 health care, within his scope of practice, for use by the person to whom

 it is provided;

   (b) The medical device is covered by Medicaid or Medicare; and

   (c) The purchase of the medical device is made pursuant to a contract

between the governmental entity that purchases the medical device and

 the person who sells the medical device to the governmental entity.

   2.  As used in this section:

   (a) “Medicaid” means the program established pursuant to Title XIX

 of the Social Security Act, 42 U.S.C. §§ 1396 et seq., to provide

 assistance for part or all of the cost of medical care rendered on behalf

 of indigent persons.

   (b) “Medicare” means the program of health insurance for aged and

 disabled persons established pursuant to Title XVIII of the Social

 Security Act, 42 U.S.C. §§ 1395 et seq.

   (c) “Provider of health care” means a physician licensed pursuant to

 chapter 630, 630A or 633 of NRS, dentist, licensed nurse, dispensing

 optician, optometrist, practitioner of respiratory care, registered physical

 therapist, podiatric physician, licensed psychologist, licensed audiologist,

 licensed speech pathologist, licensed hearing aid specialist, licensed

 marriage and family therapist, chiropractor or doctor of Oriental

 medicine in any form.

   Sec. 3.  This act becomes effective upon passage and approval.

 

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