Nev. Admin. Code § 372.380 — 372.380

NAC 372.380    “Producing,” “fabricating” and “processing” defined for NRS
372.060 ; separation of charges for labor from charges for tangible
personal property required. ( NRS 360.090 ,
372.060 ,
372.725 )
1.  As used in section 5 of chapter 397,
Statutes of Nevada 1955, ( NRS 372.060 ),
“producing,” “fabricating” and “processing”:
(a) Include any operation which results in the
creation or production of tangible personal property or which is a step in a
process or series of operations resulting in the creation or production of
tangible personal property.
(b) Do not include any operation which constitutes
merely the repair or reconditioning of tangible personal property to refit it
for the use for which it was originally produced.
2.  Charges for tangible personal property
and the labor required for installation or application must be stated
separately on the invoice. The tax is only applicable to the portion of the
invoice that represents tangible personal property.
[Tax Comm’n, Combined Sales and Use Tax Ruling part No.
55, eff. 3-1-68]—(NAC A 9-16-92)