Nev. Admin. Code § 372.216 — 372.216

NAC 372.216    Court reporters: Purchases of tangible personal property for use
in business; charges for providing services. ( NRS
360.090 , 372.725 )
1.  Purchases of tangible personal property
by a court reporter are subject to the sales tax if the property is acquired
for use in the operation of the business. As an example of the application of
this section, if a court reporter purchases office supplies, computer
equipment, computer software or devices used in providing the service of court
reporting, the court reporter is the consumer of the tangible personal property
and must therefore pay the sales tax at the time of purchase.
2.  The sales tax does not apply to any
charge for providing the service of court reporting if the charge is stated
separately on the invoice or is part of a charge for other services. Charges
for providing the service of court reporting include, without limitation, any
fee or charge for:
(a) Attending a proceeding;
(b) Providing a transcript of a proceeding, or a
copy thereof, to any party to that proceeding;
(c) Providing to any person a single copy of the
transcript of a proceeding if such a copy is ordered for use in another
proceeding;
(d) Providing real-time translation of a
proceeding;
(e) Producing a condensed transcript of a
proceeding;
(f) Providing to a representative of a convention
proceeding a single copy of the transcript of the convention proceeding or any
meeting conducted at the convention;
(g) Providing service as a depository; or
(h) Supervision, consulting, research, postage,
express delivery, telephone messages, transportation and travel expenses,
copies or computer discs.
(Added to NAC by Tax Comm’n by R020-05, eff. 10-31-2005)