NAC372.330. Photographers.

     1. As used in this section, “photographer” means a person who is primarily engaged in the creation of visual images that are formed by the chemical action of light or other radiation on sensitive film for which he or she receives consideration.

     2. The services performed by a photographer in the creation of a visual image represent the rendering of professional services and are exempt from taxation. Such professional services include, without limitation:

     (a) Consultation, visualization, set-up, exposure and processing;

     (b) The initial rendering of a visual image and the original proofs that are furnished by a photographer to a customer; and

     (c) The creation of a visual image by combining two or more existing photographs or visual images.

     3. A photographer who sells tangible personal property to a customer, such as contact sheets, duplicates or enlargements, is considered a retailer with respect to such sales and the gross receipts from those sales are subject to the sales tax.

     4. A photographer is the consumer of the tangible personal property that the photographer uses in rendering his or her professional services and shall pay the tax at the time he or she purchases such property. Such property includes, without limitation, photographic equipment and accessories, film and chemicals.

     [Tax Comm’n, Combined Sales and Use Tax Ruling No. 12, eff. 3-1-68]—(NAC A 11-12-93; R049-01, 11-1-2001)