Nev. Rev. Stat. § 372.7299

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1

Section 372.7299 - [See Note] "Diaper" construed

In administering the provisions of section 56.1 of chapter 397, Statutes of Nevada 1955, which is included in NRS as NRS 372.283, the Department shall construe the term "diaper" to mean any type of diaper intended for use by a child or an adult, including, without limitation, a disposable diaper.

NRS 372.7299

Added to NRS by 2023, 2588, effective January 1, 2025, if the proposal to amend the Sales and Use Tax Act of 1955 submitted pursuant to chapter 425, Statutes of Nevada 2023, is approved by the voters at the 2024 General Election

Added by 2023, Ch. 425,§10, eff. 1/1/2025, and expires by limitation on 12/31/2050, only if an exemption from the tax for child and adult diapers is approved by the voters at the General Election on 11/5/2024.