NAC372.380. “Producing,” “fabricating” and “processing” defined for NRS 372.060; separation of charges for labor from charges for tangible personal property required.

     1. As used in section 5 of chapter 397, Statutes of Nevada 1955, (NRS 372.060), “producing,” “fabricating” and “processing”:

     (a) Include any operation which results in the creation or production of tangible personal property or which is a step in a process or series of operations resulting in the creation or production of tangible personal property.

     (b) Do not include any operation which constitutes merely the repair or reconditioning of tangible personal property to refit it for the use for which it was originally produced.

     2. Charges for tangible personal property and the labor required for installation or application must be stated separately on the invoice. The tax is only applicable to the portion of the invoice that represents tangible personal property.

     [Tax Comm’n, Combined Sales and Use Tax Ruling part No. 55, eff. 3-1-68]—(NAC A 9-16-92)