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

Nev. Rev. Stat. § 374.732
in effect
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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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-374.htmlFetched: 10/4/2026

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