Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER372. Sales and Use Taxes |
ADMINISTRATION |
NRS372.729. Taxation of photographers: Furnishing of proofs considered to be rendition of service.
Latest version.
- In administering the provisions of this chapter, the Department shall not consider the furnishing of one or more proofs by a photographer to a customer as a sale of tangible personal property but rather as part of the rendition of the photographer’s service, whether or not a separate charge is made for furnishing the proof.
(Added to NRS by 1999, 1262)