Nev. Admin. Code § 372.450 — 372.450

NAC 372.450    Painters, polishers and finishers; repainters and refinishers. ( NRS 360.090 , 372.725 )
1.  The tax applies to charges for painting,
polishing and otherwise finishing tangible personal property in connection with
the production of a finished product for consumers, whether the article to be
finished is supplied by the customer or by the finisher. The tax does not apply
to charges for painting or finishing real property.
2.  The tax does not apply to charges for
repainting or refinishing used articles. The tax applies to the sale to the
refinisher of the paint and other materials used in the process, as he or she
is regarded as the consumer of the property. If the refinisher uses paint or
other materials purchased under a resale certificate, or without payment of the
use tax if purchased outside the State or in interstate commerce, the
refinisher must report and pay the tax measured by the cost of the materials to
him or her.
[Tax Comm’n, Combined Sales and Use Tax Ruling No. 58,
eff. 3-1-68]