Nev. Const. art. 10, § 3B

Durable medical equipment, oxygen delivery equipment and mobility enhancing equipment exempt from taxes on retail sales. The legislature shall provide by law for the exemption of durable medical equipment, oxygen delivery equipment and mobility enhancing equipment prescribed for human use by a licensed provider of health care acting within his or her scope of practice from any tax upon the sale, storage, use or consumption of tangible personal property. [Added in 2018. Proposed by initiative petition and approved and ratified by the voters at the 2016 and 2018 General Elections.]