Nev. Admin. Code § 372.101 — 372.101

NAC 372.101    Delivery charges. ( NRS
360.090 , 360B.110 , 372.025 ,
372.065 ,
372.725 )
1.  Delivery charges included in the sale of
tangible personal property are subject to sales and use taxes, including, but
not limited to, any charges for:
(a) Transportation, shipping or postage which are
not stated separately on applicable invoices or other billing documents. Any
charges for transportation, shipping or postage which are stated separately on
applicable invoices or other billing documents shall be deemed not to be
included in such a sale and are not subject to sales and use taxes.
(b) Handling, crating or packing, whether or not
separately stated.
2.  A delivery charge that is not connected
with the sale of tangible personal property is a charge for a service and is
not subject to sales and use taxes.
3.  If a shipment of tangible personal
property which is sold to a purchaser includes both taxable and exempt
property, the seller of the property shall comply with the provisions of NRS 360B.255 .
(Added to NAC by Dep’t of Taxation, eff. 8-2-90; A Tax
Comm’n, 10-27-93; R082-02, 9-20-2002; R021-08, 4-17-2008; R104-09, 11-25-2009)