Nevada Revised Statutes 372.7293 – Circumstances under which veterinarian is considered consumer of tangible personal property
1. In administering the provisions of this chapter, the Department shall consider a licensed veterinarian to be a consumer and not a retailer of the tangible personal property used, furnished or dispensed by him or her in providing medical care or treatment to animals as part of the performance of his or her professional services in the practice of veterinary medicine.
Terms Used In Nevada Revised Statutes 372.7293
- Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
- person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
- Personal property: All property that is not real property.
2. As used in this section:
(a) ’Licensed veterinarian’ means:
(1) A person who holds a license to engage in the practice of veterinary medicine issued pursuant to chapter 638 of NRS; and
(2) An office, clinic or facility through which a licensed veterinarian engages in his or her practice.
(b) ’Practice of veterinary medicine’ has the meaning ascribed to it in NRS 638.008.