Nev. Admin. Code § 372.885 — 372.885

NAC 372.885    Prewritten computer software: Charges for modifications; taxable
basis. ( NRS
360.090 , 360B.110 , 372.725 )    Except
as otherwise provided in NAC 372.880 ,
charges for modifications to prewritten computer software are exempt from the
tax if such charges are separately stated. The taxable basis for the prewritten
computer software is the recognized retail sales price charged by the seller to
develop the prewritten computer software for use by more than one customer or
the cost paid by the seller to purchase the prewritten computer software from
another retailer, plus any markup.
(Added to NAC by Tax Comm’n, eff. 9-30-88; A by R021-08,
4-17-2008; R104-09, 11-25-2009)
DIRECT SALES ORGANIZATIONS