Nevada § 360B.456 “Mobility enhancing equipment” construed

Nevada Statutes

§ 360B.456 — “Mobility enhancing equipment” construed

Nevada § 360B.456

Title 32REVENUE AND TAXATION

Ch. 360BSales

Construction of Common Terms

This text of Nevada § 360B.456 (“Mobility enhancing equipment” construed) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 360B.456 (2026).

Text

1. “Mobility enhancing equipment” means equipment, including any repair and replacement parts therefor, which:

(a)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;

(b)Is not generally used by persons with normal mobility; and

(c)Does not include any motor vehicle or equipment on a motor vehicle normally provided by a manufacturer of motor vehicles. 2. The term includes, without limitation, wheelchairs, walkers, canes, crutches, mobility enhancing car seats for children with disabilities and swivel seats for persons with disabilities.

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1. “Mobility enhancing equipment” means equipment, including any repair and replacement parts therefor, which:
(a) 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;
(b) Is not generally used by persons with normal mobility; and
(c) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a manufacturer of motor vehicles.
2. The term includes, without limitation, wheelchairs, walkers, canes, crutches, mobility enhancing car seats for children with disabilities and swivel seats for persons with disabilities.