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.
NRS 372.729
Taxation of photographers: Furnishing of proofs considered to be rendition of service
Known as the Sales and Use Tax Act
The act spans §§ 372–372 (154 sections).
(Added to NRS by 1999, 1262)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.