Nevada imposes a sales and use tax on the sale, storage, use or consumption of tangible personal property. Nevada currently exempts medicine and prosthetic devices from the sales and use tax, but does not exempt other types of medical equipment. If enacted, this measure will add a new section to the Nevada Constitution to provide that durable medical equipment, oxygen delivery equipment and mobility enhancing equipment shall be exempt from the sales and use tax when such equipment is prescribed for human use by a licensed provider of health care. Durable medical equipment and oxygen delivery equipment includes items such as oxygen tanks and concentrators, ventilators, CPAP machines, nebulizers, drug infusion devices, feeding pumps, infant apnea monitors, hospital beds and bath and shower aids. Mobility enhancing equipment includes items such as wheelchairs, walkers, canes and crutches. According to government estimates in 2015, this exemption will have a nominal impact on tax revenues. To become effective this measure must be approved by a majority of voters in two general elections.