Nev. Admin. Code § 372.470 — 372.470

NAC 372.470    Signs, showcards and posters. ( NRS
360.090 , 372.725 )
1.  The tax applies to the total charges for
painting signs, showcards and posters, whether or not the materials are
furnished by the painter or the customer, and whether or not the charge for
labor is separately stated. The labor charges are fabrication labor charges
which are subject to the tax.
2.  The tax does not apply to charges for
painting or lettering on real property. The painter or letterer is the consumer
of the materials used in the work and the tax applies to him or her on the
sales price of those materials.
[Tax Comm’n, Combined Sales and Use Tax Ruling part No.
15, eff. 6-14-68]