Nev. Admin. Code § 372.265 — 372.265

NAC 372.265    Interior decorators. ( NRS
360.090 , 372.725 )
1.  Except as otherwise provided in
subsection 2, any money collected by an interior decorator for professional
services is exempt from sales tax.
2.  An interior decorator who renders
professional services and sells tangible personal property such as
wallcoverings, window treatments, or furniture to a person shall list the price
for the services and property separately on the invoice. If the amount charged
for professional services is not listed separately on the invoice, the
decorator shall remit sales tax on the total amount set forth on the invoice.
3.  An interior decorator who renders
professional services shall maintain records which support the charges for the
services.
4.  As used in this section, “professional
services”:
(a) Includes consultation, layout, the coordination
of furniture and fabrics, the selection of color schemes, and paint and the
supervision of painting.
(b) Does not include overhead or profit.
(Added to NAC by Tax Comm’n, eff. 9-19-90)