Taxation of photographers: Furnishing of proofs considered to be rendition of service.

NRS 372.729, under SALES AND USE TAXES.

NRS 372.729

NRS 372.729 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 photographer’s service, whether or not a separate charge is made for furnishing the proof. (Added to NRS by 1999, 1262)