Nev. Admin. Code § 372.660 — 372.660

NAC 372.660    Newspapers: Advertising books, mats and mat accessories. ( NRS 360.090 , 372.315 ,
372.725 )
1.  Advertising mat service companies are the
consumers of the mats and books which they supply to publishers. The tax
applies to the sale to the companies of the mats or books, or if the companies
prepare the mats or books, to the sale of the materials which become part of
the mats or books.
2.  Columnists and syndicators of columns,
comic strips and photographs are the consumers of the mats which they supply to
publishers. The tax applies to the sale of the mats to the columnist or
syndicate.
3.  Advertisers are the consumers of the mats
which they furnish to newspapers for advertising purposes. The tax applies to
the sale of the mats to the advertisers. If the advertiser acts through an
advertising agency which acquires the mats for his or her account the tax
applies to the sale of the mats to the agency. If the advertising agency acts
as the principal in obtaining and furnishing mats to advertisers, the sale to
the agency is exempt as a sale for resale, and the sale by the agency is
taxable.
4.  A person who obtains mats for the purpose
of providing newspapers with a ready means of preparing a cut of the person’s
photograph is the consumer of those mats, and tax applies to the sale of the
mats to the person.
5.  When a newspaper publisher purchases
blank mat stock which he or she makes into mats from engravings or type for use
in the newspaper, the newspaper publisher is the consumer of the stock and the
tax applies to the sale of the stock to him or her. The tax also applies to
sales of raw plastic materials to a publisher who uses a Fairchild, Continental
or other plastic mat machine to produce the mats which he or she consumes.
6.  A person who makes mats either by the mat
stock process or the Fairchild, Continental or similar type process and sells
them to others, without also providing an advertising, news or other service,
must pay the tax on the selling price of the mats to the consumers.
7.  Sales to publishers of accessories or
equipment necessary to the making of mats, such as chases holders, mat backing
and casting material for curved plates, are sales to consumers and the tax must
be paid to the State on the selling price of the accessories and equipment.
8.  Persons who sell mats to consumers are
required to pay to the State the tax on the total selling price of the mats,
including the charges for typography, cuts and other manufacturing aids
necessary to produce and fabricate the mats, even though the aids do not become
a component part of the mats.
[Tax Comm’n, Combined Sales and Use Tax Ruling part No.
32, eff. 5-1-68; A 1-16-71]