NAC372.190. Construction contractors: Definitions.

For the purposes of this section and NAC 372.200:

     1. “Construction contract for improvement to real property” means a contract for erecting, constructing or affixing a structure or other improvement on or to real property, or the remodeling, altering or adding to or repairing of an improvement to real property. The contract may be formal or informal. The term includes all types of contracts, including, without limitation:

     (a) Advertised contracts;

     (b) Negotiated contracts;

     (c) Fixed price contracts;

     (d) Cost reimbursable contracts;

     (e) Lump-sum contracts; and

     (f) Time and material contracts.

     2. “Construction contractor” means any person who acts solely in his or her professional capacity or through others to construct, alter, repair, add to, remodel or otherwise improve any real property. The term:

     (a) Includes a subcontractor, an interior decorator and a specialty contractor.

     (b) Does not include:

          (1) An employee who receives wages as his or her sole compensation;

          (2) A licensed architect;

          (3) A licensed professional engineer; or

          (4) A manufacturer of:

               (I) Modular homes;

               (II) Sectionalized housing;

               (III) Prefabricated homes; or

               (IV) Any other factory-built home or unit,

Ê who joins, installs or affixes the prefabricated unit to the real property unless the manufacturer has entered into a construction contract for improvement to real property with a governmental entity, in which case the manufacturer will be considered a construction contractor.

     [Tax Comm’n, Combined Sales and Use Tax Ruling part No. 67, eff. 1-13-72; A 12-20-79]—(NAC A 9-19-90; 9-16-92; 11-12-93; 8-26-96; R110-12, 11-1-2012)