Section 372.450 - Painters, polishers and finishers; repainters and refinishers1. The tax applies to charges for painting, polishing and otherwise finishing tangible personal property in connection with the production of a finished product for consumers, whether the article to be finished is supplied by the customer or by the finisher. The tax does not apply to charges for painting or finishing real property.2. The tax does not apply to charges for repainting or refinishing used articles. The tax applies to the sale to the refinisher of the paint and other materials used in the process, as he or she is regarded as the consumer of the property. If the refinisher uses paint or other materials purchased under a resale certificate, or without payment of the use tax if purchased outside the State or in interstate commerce, the refinisher must report and pay the tax measured by the cost of the materials to him or her.Nev. Admin. Code § 372.450
Tax Comm'n, Combined Sales and Use Tax Ruling No. 58, eff. 3-1-68