Nev. Admin. Code § 372.140 — 372.140

NAC 372.140    Barbers, beauty shop operators, bootblacks, launderers and
cleaners. ( NRS
360.090 , 372.725 )
1.  Barbers, beauty shop operators,
bootblacks, launderers and cleaners are the consumers of the supplies and other
property used in performing their services and the tax applies to the sales
price of their purchases of such property.
2.  These persons are retailers of any
supplies or other tangible personal property which they sell to their customers
and the tax applies to the sales price of the property sold.
[Tax Comm’n, Combined Sales and Use Tax Ruling part No.
3, eff. 6-14-68]