NAC372.420. Repairing and reconditioning: Signs.

     1. Except as provided in this subsection, if labor is the greater part of the charge for the repair of a sign, the repairer may elect to pay the tax on the materials used by him or her rather than charge sales tax to the customer on the selling price of the materials. If materials are billed separately the sales tax applies to the selling price of the materials.

     2. If materials constitute the greater part of the repair charge the materials must be billed separately and the sales tax applies to the selling price of the materials.

     [Tax Comm’n, Combined Sales and Use Tax Ruling part No. 15, eff. 6-14-68]