--- title: Nevada Sales Tax on Repair Work and Fabricated Parts url: https://wolfmachinenv.com/blog/nevada-sales-tax-repair-vs-fabrication/ business: Wolf Machine & Fabrication, Inc. address: 4812 Longley Ln, Reno, NV 89502 phone: (775) 359-5570 hours: Shop Monday-Friday 7:00 am-3:30 pm; closed Saturday and Sunday type: Metal and plastic fabrication and machining (custom and CNC machining, welding, metal and plastic fabrication, gearbox and part repair, align boring, metal spray) --- [Photo: Stock photo: rows of machine tools inside a large industrial workshop] - [Home](https://wolfmachinenv.com/) - [Blog](https://wolfmachinenv.com/blog/) - Nevada sales tax on repair work and fabricated parts # Nevada sales tax on repair work and fabricated parts According to the Nevada Department of Taxation, repair labor is a service and generally is not subject to sales tax when it is billed separately from parts, while parts and materials are taxable. Fabrication labor that makes a new item is treated differently: it is generally part of the taxable selling price. Stock photo: rows of machine tools inside a large industrial workshop Key takeaways - Repair labor is generally a nontaxable service when it is separated from parts on the bill. - Parts and materials used in a repair are generally taxable. - A single lump charge for a repair is generally taxable in full. - Fabrication labor that creates a new item is generally part of the taxable selling price. - General information, not tax advice. Ask your tax adviser. This is general information, not tax advice. Ask your tax adviser. Buyers of machine work often ask why one invoice shows sales tax on some lines and not others. The Nevada Department of Taxation publishes guidance called Repairs and Reconditioning that answers part of it. This post reads that guidance in plain language. It describes the state's rule, not how any shop invoices, and it does not replace the guidance itself. ## What the guidance says about repairs The Department of Taxation guidance says repair labor is considered a service and is not subject to sales tax. It also says labor and parts must be separated on the invoice for tax to apply to the parts only. If a single charge is listed on the bill, the entire amount is taxable. In plain terms: the way a bill is itemized matters as much as the work. A repair billed as one figure and the same repair billed as labor and parts can be treated differently. ## How fabrication differs The guidance treats fabrication labor differently. Labor used to change tangible personal property into another form and billed as a retail sale is part of the total selling price, and the total is taxable. Making a new bracket, a new shaft or a new chute is changing raw material into something new. Refurbishing an existing item is repair. The same dividing line appears in the state's administrative code, in section 372.390, which the guidance refers to. ## Where a job sits between the two Some jobs blend both. Generally, a worn shaft journal built up by metal spray and machined back to size is a repair of the original shaft, and a replacement shaft made from bar stock to match the old one is a new item. Your tax adviser decides how a particular job is classified. Our [repair-or-replace guide](https://wolfmachinenv.com/guides/repair-or-replace/) sets out how to think about the technical side of that choice, and the tax side follows from how the work is classified. If you start from a sample, see [parts made from samples](https://wolfmachinenv.com/services/part-design-from-samples/). ## Reading an invoice for a repair When you compare repair invoices from any shop, look at whether labor and parts appear on separate lines, and whether anything on the bill is a new item made for you. Under the guidance, that presentation affects which amounts are taxable. It is a question for your tax adviser and your purchasing records, and nothing here describes the practice of any particular shop. Keep the drawing, photos and quote request together with the invoice. If the work was a repair of your own equipment, the paperwork shows that, and it is useful at tax time. ## What this post does not cover The guidance has more detail than this post: exemptions, resale, out-of-state buyers and special cases. Read the Department of Taxation document linked in the sources, and ask your tax adviser how it applies to your purchase. We describe the state's published guidance and not how any invoice is prepared. For a quote on the work itself, send photos or a drawing with a [quote request](https://wolfmachinenv.com/request-a-quote/) or call [(775) 359-5570](tel:(775)%20359-5570), Monday to Friday, 7:00 am to 3:30 pm. ### Sources - [Nevada Department of Taxation, Repairs and Reconditioning (tax guidance)](https://tax.nv.gov/wp-content/uploads/2024/03/Repairs-Reconditioning.pdf) (2026-10-18) ### Talk to the shop [(775) 359-5570](tel:(775)%20359-5570) | Monday to Friday | 7:00 am - 3:30 pm | |---|---| | Saturday and Sunday | Closed | [Request a quote](#quote) ### Keep reading - [Repair or replace: deciding what to do with a worn part](https://wolfmachinenv.com/guides/repair-or-replace/) - [Part design and parts made from samples](https://wolfmachinenv.com/services/part-design-from-samples/) - [Request a quote](https://wolfmachinenv.com/request-a-quote/) - [Metal spray](https://wolfmachinenv.com/services/metal-spray/) - [From one prototype to a production run](https://wolfmachinenv.com/blog/prototype-to-production-run/) ## More from the blog Welding and fabrication October 18, 2026 4 min read ### The OSHA rules behind welding stainless steel Two federal rules shape how stainless steel is welded: OSHA 29 CFR 1910.252, the general rule for welding, cutting and brazing, and 29 CFR 1910.1026, the rule on hexavalent chromium. They cover fire s Machining October 18, 2026 4 min read ### Making a part that is no longer made A part that is no longer made can be made again by measuring the original, choosing the material, drawing it up and machining one. Keep the drawing so the next one does not start from scratch. Sending a job to the shop October 18, 2026 4 min read ### How to photograph and measure a broken part Photograph the part on a plain surface in bright light with a ruler or tape measure in every shot, cover every face, and add close-ups of the wear or break. Then measure the key diameters and lengths [All posts](https://wolfmachinenv.com/blog/) [Photo: Stock photo: a lathe turning a bar, hot chips flying] ## Request a quote Tell us what you need, attach a drawing or photos of the part, and we will get back to you during shop hours. Free consultations; prompt estimates. [Call (775) 359-5570](tel:(775)%20359-5570) - From your specifications, drawings or samples. We can also assist you in designing your product or part. - Free consultations and prompt estimates - Stands behind the work: Our rates are very competitive and our quality is second-to-none. Wolf Machine stands behind the work we perform. - Company accounts: all major credit cards, or we can open an account for your company Shop hours Monday to Friday, 7:00 am to 3:30 pm. Send your request any time and we will get back to you during shop hours. Stock photo: a lathe turning a bar, hot chips flying