Nev. Admin. Code § 372.530 — 372.530

NAC 372.530    Producers of X-ray film for diagnostic use. ( NRS 360.090 , 372.725 )    Producers
of X-ray film for diagnostic use are the consumers of the materials and
supplies used in the production of the film. The tax applies to the sale of the
materials and supplies to the laboratory which produces the film whether it is
operated by a physician, surgeon, dentist or other person.
[Tax Comm’n, Combined Sales and Use Tax Ruling No. 14,
3-1-68]
BAD DEBT DEDUCTION