NAC372.265. Interior decorators.

     1. Except as otherwise provided in subsection 2, any money collected by an interior decorator for professional services is exempt from sales tax.

     2. An interior decorator who renders professional services and sells tangible personal property such as wallcoverings, window treatments, or furniture to a person shall list the price for the services and property separately on the invoice. If the amount charged for professional services is not listed separately on the invoice, the decorator shall remit sales tax on the total amount set forth on the invoice.

     3. An interior decorator who renders professional services shall maintain records which support the charges for the services.

     4. As used in this section, “professional services”:

     (a) Includes consultation, layout, the coordination of furniture and fabrics, the selection of color schemes, and paint and the supervision of painting.

     (b) Does not include overhead or profit.

     (Added to NAC by Tax Comm’n, eff. 9-19-90)