Nev. Admin. Code § 372.240 — 372.240

NAC 372.240    Garment or fur repairers, alterers and remodelers. ( NRS 360.090 , 372.725 )
1.  Repairers, alterers and remodelers of
garments or furs are consumers of the thread, buttons, linings and other
similar items used in repairing, altering and remodeling garments or furs.
Except as provided in subsection 2, the tax applies to the sales price of their
purchases of those items.
2.  A repairer, alterer or remodeler who
makes a separately stated charge for an item listed in subsection 1 is a seller
making a retail sale of the item.
3.  If the repairer, alterer or remodeler
furnishes additional fur or material in connection with his or her services and
the fair retail price of the fur or material is not segregated on the invoice
to the customer, the tax applies to the entire amount charged.
[Tax Comm’n, Combined Sales and Use Tax Ruling part No.
3, eff. 6-14-68]