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2017 Nevada Revised Statutes
Chapter 372 - Sales and Use Taxes
NRS 372.729 - Taxation of photographers: Furnishing of proofs considered to be rendition of service.
Universal Citation: NV Rev Stat § 372.729 (2017)
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)
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