Construction contractors providing new construction or doing a remodel of real property can show time and materials pricing on the invoices they provide their customers but cannot tax the customer for the materials. The tax liability is taken care of once the contractor has purchased the materials and pays sales tax to the vendor or self-reported use tax directly to the Department of Taxation. If repairs or reconditioning are being done instead, the contractor will need to collect tax on the selling price of the materials. (Tax Notes, No. 141, Nevada Department of Taxation, January 2003)