Section 372.140 - Barbers, beauty shop operators, bootblacks, launderers and cleaners1. Barbers, beauty shop operators, bootblacks, launderers and cleaners are the consumers of the supplies and other property used in performing their services and the tax applies to the sales price of their purchases of such property.2. These persons are retailers of any supplies or other tangible personal property which they sell to their customers and the tax applies to the sales price of the property sold.Nev. Admin. Code § 372.140
Tax Comm'n, Combined Sales and Use Tax Ruling part No. 3, eff. 6-14-68