Senate Bill No. 424–Senator Schneider

March 15, 1999

____________

Referred to Committee on Taxation

 

SUMMARY—Clarifies provisions governing treatment of photographer’s proofs for purposes of sales and use taxes. (BDR 32-1148)

FISCAL NOTE: Effect on Local Government: Yes.

Effect on the State or on Industrial Insurance: Yes.

~

EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted. Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).

 

AN ACT relating to taxation; clarifying the provisions governing the treatment of photographer’s proofs for purposes of taxes on retail sales; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

1-1 Section 1. Chapter 372 of NRS is hereby amended by adding thereto a

1-2 new section to read as follows:

1-3 In administering the provisions of this chapter, the department shall

1-4 not consider the furnishing of one or more proofs by a photographer to a

1-5 customer as a sale of tangible personal property but rather as part of the

1-6 rendition of the photographer’s service, whether or not a separate charge

1-7 is made for furnishing the proof.

1-8 Sec. 2. Chapter 374 of NRS is hereby amended by adding thereto a

1-9 new section to read as follows:

1-10 In administering the provisions of this chapter, the department shall

1-11 not consider the furnishing of one or more proofs by a photographer to a

1-12 customer as a sale of tangible personal property but rather as part of the

1-13 rendition of the photographer’s service, whether or not a separate charge

1-14 is made for furnishing the proof.

1-15 Sec. 3. This act becomes effective on July 1, 1999.

~