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:

1. 1. Durable medical equipment;
2. 2. Mobility enhancing equipment; and

3. 3. Oxygen delivery equipment,

   prescribed for human use by a licensed provider of health care acting within his or her scope of practice.

(Added to NRS by 2019, 1394)