Nev. Admin. Code § 372.330 — 372.330

NAC 372.330    Photographers. ( NRS
360.090 , 372.725 , 372.729 )
1.  As used in this section, “photographer”
means a person who is primarily engaged in the creation of visual images that
are formed by the chemical action of light or other radiation on sensitive film
for which he or she receives consideration.
2.  The services performed by a photographer
in the creation of a visual image represent the rendering of professional
services and are exempt from taxation. Such professional services include,
without limitation:
(a) Consultation, visualization, set-up, exposure
and processing;
(b) The initial rendering of a visual image and the
original proofs that are furnished by a photographer to a customer; and
(c) The creation of a visual image by combining two
or more existing photographs or visual images.
3.  A photographer who sells tangible
personal property to a customer, such as contact sheets, duplicates or
enlargements, is considered a retailer with respect to such sales and the gross
receipts from those sales are subject to the sales tax.
4.  A photographer is the consumer of the
tangible personal property that the photographer uses in rendering his or her
professional services and shall pay the tax at the time he or she purchases
such property. Such property includes, without limitation, photographic
equipment and accessories, film and chemicals.
[Tax Comm’n, Combined Sales and Use Tax Ruling No. 12,
eff. 3-1-68]—(NAC A 11-12-93; R049-01, 11-1-2001)