Nev. Admin. Code § 372.200 — 372.200

NAC 372.200    Construction contractors: Tangible personal property purchased
for performance of contract. ( NRS
360.090 , 372.725 )
1.  A construction contractor is the consumer
of all the tangible personal property purchased for use in improving real
property pursuant to a construction contract for improvement to real property
and the tax applies to the total sales price of the property to the contractor.
2.  If any such purchase is made and the
sales tax is not paid because the vendor did not have a valid Nevada seller’s
permit, or because a resale certificate was properly given, or for any other
reason, the use tax applies based upon the sales price of the property to the
contractor.
3.  Any tangible personal property purchased
by a construction contractor for use in the performance of a construction
contract for improvement to real property shall be deemed to have been
purchased for use in improving real property.
4.  If a construction contract for
improvement to real property requires the construction contractor to perform
repairs or improvements on real property, the tax applies pursuant to the
provisions of this section and not NAC
372.390 or 372.400 .
[Tax Comm’n, Combined Sales and Use Tax Ruling part No.
67, eff. 1-13-72; A 12-20-79]