Nev. Admin. Code § 372.200 - Construction contractors: Tangible personal property purchased for performance of contract
1. A construction
contractor is the consumer of all the tangible personal property purchased for
use in improving real property pursuant to a construction contract for
improvement to real property and the tax applies to the total sales price of
the property to the contractor.
2.
If any such purchase is made and the sales tax is not paid because the vendor
did not have a valid Nevada seller's permit, or because a resale certificate
was properly given, or for any other reason, the use tax applies based upon the
sales price of the property to the contractor.
3. Any tangible personal property purchased
by a construction contractor for use in the performance of a construction
contract for improvement to real property shall be deemed to have been
purchased for use in improving real property.
Notes
NRS 360.090, 372.725
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