Struck = removed from the bill ·
added = the amendment's new text.
SenateSession Bill(80th) A SB447 465 Amendment No.
447–Committee465 onSenate RevenueAmendment andto EconomicSenate DevelopmentBill CHAPTER..........No.
447 (BDR 32-1255) Proposed by:
Senate Committee on Revenue and Economic Development Amends:
Summary:
No Title:
No Preamble:
No Joint Sponsorship:
No Digest:
No ASSEMBLY ACTION Initial and Dat| SENATE ACTION Initial and Date Adopted Lost | Adopted Lost Concurred In Not | Concurred In Not Receded Not | Receded Not EXPLANATION:
Matter in (1) blue bold italics is new language in the original bill;
(2) variations of green bold underlining is language proposed to be added in this amendment;
(3) red strikethrough is deleted language in the original bill;
(4) purple double strikethrough is language proposed to be deleted in this amendment;
(5) orange double underlining is deleted language in the original bill proposed to be retained in this amendment.
JFD/BJF - Date:
4/18/2019 S.B.
No.
447—Exempts sales of certain durable medical equipment, oxygen delivery equipment and mobility enhancing equipment from sales and use taxes.
(BDR 32-1255) Page 1 of 5 *A_SB447_465* Senate Amendment No.
465 to Senate Bill No.
447 Page 3 SENATE BILLN O.
447–COMMITTEE ON REVENUE AND ECONOMIC DEVELOPMENT M ARCH 25,2019 _______________ Referred to Committee on Revenue and Economic Development SUMMARY—Exempts sales of certain durable medical equipment, oxygen delivery equipment and mobility enhancing equipment from sales and use taxes.
(BDR 32-1255) FISCAL NOTE:
Effect on Local Government:
May have Fiscal Impact.
Effect on the State:
Yes.
~ EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
4, which proposed to amend the Nevada Constitution to require the Legislature to provide by law for an exemption from sales and use taxes for certain durable medical equipment, oxygen delivery equipment and mobility enhancing certain equipment.
Sections 2-4 of this bill define the terms “durable medical equipment,” “mobility enhancing equipment” and “oxygen delivery equipment” for the purpose of the exemption.
Any amendment to the Local School Support Tax Law also applies376A.060, to other sales and 377.040, 377A.030, 377B.110 and 543.600 and various special and local acts)acts)20, Section 12 of this bill provides that all these exemptions become effective on July 1, 2019.
EXPLANATIONSenate –Amendment MatterNo. in bolded italics is new;
matter465 between brackets [omitted material] is material to beSenate omitted.Bill No.
447 Page 4 THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
The term includes, without limitation, abduction and orthotic pillows, anesthesia ventilators, bone growth stimulators, -dialyzers 80th, Session (2019) – 2 – dialyzers, enteral feeding systems, drug infusion devices and kidney dialysis machines.
and (c) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a manufacturer of motoramotor vehicles.
“Oxygen delivery equipment” means equipment, including any repair and replacement parts therefor, which is used to deliver oxygen or aerosolizedand medicineconcentrators, toventilators, anebulizers, person.oral-nasal cannulas and continuous positive airway pressure (CPAP) machines.
The term includes, without limitation, tanks and concentrators, ventilators, nebulizers, oral-nasal cannulas and continuous positive airway pressure (CPAP) machines.
Chapter 372 of NRS is hereby amended by adding theTherethereto area herebynew exemptedsection fromto theread taxesas imposedfollows: by this chapter the gross receipts from sales of, and the storage, use or other consumption of:
There are hereby exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption of:
372.195 Every retailer maintaining a place of business in this State and making sales of tangible personal property for storage, use or other consumption in this State, not exempted under NRS 372.260 to 372.350, inclusive, and section 6 of this act, shall, at the - 80th Session (2019) – 3 – time of making the sales or, if the storage, use or other consumption of the tangible personal property is not then taxable hereunder, at the time the storage, use or other consumption becomes taxable, collect the tax from theSenate purchaserAmendment andNo. give to the purchaser a receipt therefor in the manner and form prescribed by the Tax Commission.
465 to Senate Bill No.
447 Page 5 the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the Tax Commission.
Oxygen delivery equipment, prescribed for human use by a licensed provider of health care actSec.acting within his or her scope of practice.
Sec.
~~~~~ 19 - 80th Session (2019)