NAC372.216. Court reporters: Purchases of tangible personal property for use in business; charges for providing services.

     1. Purchases of tangible personal property by a court reporter are subject to the sales tax if the property is acquired for use in the operation of the business. As an example of the application of this section, if a court reporter purchases office supplies, computer equipment, computer software or devices used in providing the service of court reporting, the court reporter is the consumer of the tangible personal property and must therefore pay the sales tax at the time of purchase.

     2. The sales tax does not apply to any charge for providing the service of court reporting if the charge is stated separately on the invoice or is part of a charge for other services. Charges for providing the service of court reporting include, without limitation, any fee or charge for:

     (a) Attending a proceeding;

     (b) Providing a transcript of a proceeding, or a copy thereof, to any party to that proceeding;

     (c) Providing to any person a single copy of the transcript of a proceeding if such a copy is ordered for use in another proceeding;

     (d) Providing real-time translation of a proceeding;

     (e) Producing a condensed transcript of a proceeding;

     (f) Providing to a representative of a convention proceeding a single copy of the transcript of the convention proceeding or any meeting conducted at the convention;

     (g) Providing service as a depository; or

     (h) Supervision, consulting, research, postage, express delivery, telephone messages, transportation and travel expenses, copies or computer discs.

     (Added to NAC by Tax Comm’n by R020-05, eff. 10-31-2005)