Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 374.732 — Taxation of photographers: Furnishing of proofs considered to be rendition of service
NRS 374.732 Taxation of photographers: Furnishing of proofs considered to be
rendition of service. In
administering the provisions of this chapter, the Department shall not consider
the furnishing of one or more proofs by a photographer to a customer as a sale
of tangible personal property but rather as part of the rendition of the
photographers service, whether or not a separate charge is made for furnishing
the proof.
Source: official text