Nev. Admin. Code § 372.400 — 372.400

NAC 372.400    Repairing and reconditioning: Examples of parts and materials
which are substantial or insubstantial in value in relation to total charge. ( NRS 360.090 , 372.725 )
1.  Repairs to motor vehicles, airplanes,
machinery, appliances, farm implements, boats, radios and television sets and
the repair of furniture, involving expensive cushion filling, brocades or other
materials for covering, are jobs in which the parts and materials are
substantial in value in relation to the total charge and must be separately
stated and taxed.
2.  Repairs to tires, tubes, clothing,
watches, jewelry and shoes and the repair of a table by filling a dent with
wood putty or filler, or sectioning of the wood with similar wood, staining and
varnishing, are repair jobs in which the parts and materials are insubstantial
in value in relation to the total charge, and the tax must be paid on the purchase
of the parts and materials by the repairer.
[Tax Comm’n, Combined Sales and Use Tax Ruling part No.
16, eff. 6-14-68]