Nevada Administrative Code (Last Updated: January 6, 2015)

NAC372.885. Prewritten computer software: Charges for modifications; taxable basis.

Latest version.

Except as otherwise provided in NAC 372.880, charges for modifications to prewritten computer software are exempt from the tax if such charges are separately stated. The taxable basis for the prewritten computer software is the recognized retail sales price charged by the seller to develop the prewritten computer software for use by more than one customer or the cost paid by the seller to purchase the prewritten computer software from another retailer, plus any markup.

(Added to NAC by Tax Comm’n, eff. 9-30-88; A by R021-08, 4-17-2008; R104-09, 11-25-2009)

                    
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