STATE OF NEVADADEPARTMENT OF TAXATION.pptVIP

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2017-03-26 发布于江苏
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STATE OF NEVADADEPARTMENT OF TAXATION.ppt

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STATE OF NEVADADEPARTMENT OF TAXATION

STATE OF NEVADADEPARTMENT OF TAXATION All tangible personal property is taxable unless specifically exempted by statute Repair labor is considered a service and not subject to tax unless parts and labor are not segregated and then the whole invoice is subject to tax! Separation of Charges on Invoice Charges for tangible personal property AND Charges for installation/repair labor MUST be stated separately OTHERWISE…. on the invoice will be subject to sales tax! Repairing Reconditioning in general Repairmen are retailers of parts materials if… The value of the parts/materials is SUBSTANTIAL in relation to the total charge Example: Total Charge = $1,000 Part value = $ 750 Parts must be separated and taxed. If there is no separation of the charges, then the entire invoice is subject to tax! Repairing Reconditioning in general Repairmen are consumers of parts materials if… The value of the parts/materials is INSUBSTANTIAL in relation to the total charge and no separate charge is made for the parts/materials. If material IS separately stated, then the repairman MUST charge sales tax on the material. Repairing Reconditioning in general Example: Total Charge = $100 Part value = $ 5 To be considered a consumer of parts/materials used in connection with repairs, the repairman must pay the tax on the purchase of the materials/parts. Repairs/ReconditioningMotors and Transformers Materials supplies furnished in connection with the rewinding of motors and transformers: --If one charge is made for both materials and labor……. -- of the charge shall be deemed to be the sales price of the materials/supplies and will be subject to tax Repairs/ReconditioningTires Tire retreaders/recappers are RETAILERS. If one charge is made for the retreading/recapping….. of the charge shall be deemed to be the sales price of the property Fabri