Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.390 - Repairing and reconditioning: Generally

Current through June 11, 2024
1. Except as
			 otherwise provided in subsection 4 and NAC
			 372.420 and
			 372.450, repairers are retailers
			 of parts and materials furnished in connection with repair work in which the
			 value of the parts and materials is substantial in relation to the total
			 charge. Those repairers who segregate on invoices and in their records the fair
			 retail-selling price of the parts and materials from the charges for labor,
			 installation and other service charges must collect the tax on the retail
			 selling price of the parts and materials. If the labor and other service
			 charges are not separately stated, the tax applies to the entire charge made to
			 the customer.
2. The repairers are
			 consumers of parts and materials furnished in connection with repair work in
			 which the value of the parts and materials is insubstantial in relation to the
			 total charge if no separate charge is made for the parts and materials. To be
			 considered a consumer of the parts and materials used in connection with the
			 repair services rendered, the repairer must pay the tax on the purchase and
			 must not give a resale certificate to his or her suppliers. Even though the
			 value of the parts and materials is insubstantial in relation to the total
			 charge, repairers will be considered retailers, and not consumers, if a
			 separate price is stated for the parts and materials.
3. If the method of repairing or
			 reconditioning certain tangible personal property involves commingling property
			 delivered to a repairer or reconditioner with similar property so that the
			 customer received repaired or reconditioned property which may not be the
			 identical property delivered to the repairer or reconditioner but which is
			 exactly the same kind of property or derived from exactly the same kind of
			 property as that so delivered, the tax applies to the amount charged by the
			 repairer or reconditioner for the repaired or reconditioned property.
4. Except as otherwise provided in this
			 subsection, a repairer who enters into a contract with the State or a political
			 subdivision of the State to perform repair work on, or to maintain, property
			 belonging to the State or political subdivision, and any subcontractor of the
			 repairer, is the consumer of any parts and materials furnished in connection
			 with such repair work. If such a repairer or subcontractor has obtained a
			 permit pursuant to NRS 360.5971 or registered
			 pursuant to NRS
			 360B.200, or is required to obtain a permit
			 pursuant to NRS
			 360.5971 or register pursuant to
			 NRS
			 360B.200 pursuant to the contract with the
			 State or political subdivision, the provisions of subsections 1, 2 and 3, as
			 applicable, apply to the repair work performed pursuant to the
			 contract.
5. As used in this
			 section, "political subdivision" means any county, city or other local
			 government as defined in
			 NRS
			 354.474.
Tax Comm'n, Combined
				Sales and Use Tax Ruling part No. 16, eff. 6-14-68-NAC A by R110-12, 11-1-2012;
				A by
				R174-22A,
				eff. 12/29/2022
NRS 360.090,
				  372.725,
				  374.725