In April, the Nevada Tax Commission is hearing final testimony on the taxability of home oxygen systems and other home medical equipment. The Commission must also decide if they agree with a 1990 Nevada Supreme Court decision that exempted all oxygen administration equipment. These systems are used to treat conditions such as asthma, sleep apnea, emphysema, lung cancer, and cardiac disease. Other infant and adult medical equipment must also be ruled taxable or non-taxable for patients who are sick, injured or dying at home.
Most patients suffering from these diseases cannot work and have suffered irreparable financial harm. Their serious medical expenses are made worse by the sales and use tax on life saving equipment; all this for an estimated .0004 cents per dollar of revenue for the state. The Nevada Department of Taxation’s persistence in finding ways to tax the most vulnerable of our citizens on equipment they cannot live without is both cruel and inhumane.