CHAPTER........
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:
Section 1. Chapter 372 of NRS is hereby amended by adding thereto a
new section to read as follows:
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.
Chapter 374 of NRS is hereby amended by adding thereto anew section to read as follows:
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.
Sec. 3. This act becomes effective on July 1, 1999.
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