Nevada Administrative Code|Section 372.875 - Applicability of tax to custom computer software and custom programming services

                                                
 372.875. Applicability of tax to custom computer software and custom programming services 
 
1. The preparation of custom computer software constitutes the rendering of a professional service.
 
2. The tax does not apply to: 
 
(a) The sale, lease, rental or licensing for use of custom computer software, regardless of the form in which the custom computer software is transferred.
 
(b) Any charges for future updates or upgrades to or support services for custom computer software.
 
3. The tax does not apply to the transfer of custom computer software, or to custom programming services performed in connection with the sale or lease of computer equipment, if the charges for the custom computer software or programming are separately stated.
 
Added to NAC by Tax Comm'n, eff. 9-30-88; A by R021-08, 4-17-2008; R104-09, 11-25-2009
 
NRS 360.090, 360B.110, 372.725