Section 372.470 - Signs, showcards and posters1. The tax applies to the total charges for painting signs, showcards and posters, whether or not the materials are furnished by the painter or the customer, and whether or not the charge for labor is separately stated. The labor charges are fabrication labor charges which are subject to the tax.2. The tax does not apply to charges for painting or lettering on real property. The painter or letterer is the consumer of the materials used in the work and the tax applies to him or her on the sales price of those materials.Nev. Admin. Code § 372.470
Tax Comm'n, Combined Sales and Use Tax Ruling part No. 15, eff. 6-14-68