Nevada § 372.7293 Circumstances under which veterinarian is considered consumer of tangible personal property

Nevada Statutes

§ 372.7293 — Circumstances under which veterinarian is considered consumer of tangible personal property

Nevada § 372.7293

Title 32REVENUE AND TAXATION

Ch. 372Sales

ADMINISTRATION

This text of Nevada § 372.7293 (Circumstances under which veterinarian is considered consumer of tangible personal property) 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. § 372.7293 (2026).

Text

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. 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 .

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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.
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 .