Nev. Admin. Code § 372.875 — 372.875

NAC 372.875    Applicability of tax to custom computer software and custom
programming services. ( NRS
360.090 , 360B.110 , 372.725 )
1.  The preparation of custom computer
software constitutes the rendering of a professional service.
2.  The tax does not apply to:
(a) The sale, lease, rental or licensing for use of
custom computer software, regardless of the form in which the custom computer
software is transferred.
(b) Any charges for future updates or upgrades to
or support services for custom computer software.
3.  The tax does not apply to the transfer of
custom computer software, or to custom programming services performed in
connection with the sale or lease of computer equipment, if the charges for the
custom computer software or programming are separately stated.
(Added to NAC by Tax Comm’n, eff. 9-30-88; A by R021-08,
4-17-2008; R104-09, 11-25-2009)