Nev. Admin. Code § 372.480 — 372.480

NAC 372.480    Taxidermists. ( NRS
360.090 , 372.725 )
1.  Except as provided in subsection 2,
taxidermists are the consumers of the materials used in repairing, stuffing,
and mounting any parts of animals, birds, fish or other objects furnished by
their customers.
2.  The taxidermist is the retailer of the
materials if a separate charge for them is made on the invoices to the customers
at the fair retail sales price.
3.  The tax applies to all retail sales by
taxidermists of skins, heads, mountings or other tangible personal property.
[Tax Comm’n, Combined Sales and Use Tax Ruling No. 8,
eff. 3-1-68]