Nevada Administrative Code
Chapter 372 - Sales and Use Taxes
APPLICATION OF TAX
Section 372.214 - Court reporters: Definitions

Universal Citation: NV Admin Code 372.214

Current through December 12, 2024

As used in this section and NAC 372.216, unless the context otherwise requires:

1. "Captioning services" means the reporting of a proceeding by means of manual or mechanical shorthand writing and real-time translation of the spoken word with open or closed-captioning capabilities.

2. "Communication access real-time translation services" means the reporting of a proceeding by means of mechanical shorthand writing and real-time transmission of the spoken word, including, without limitation, for use in assisting in communications.

3. "Convention services" means the reporting of a convention proceeding by means of manual or mechanical shorthand writing of the spoken word through the use of real-time translation or a certified transcript of the proceedings.

4. "Court reporter" means a person who is certified pursuant to chapter 656 of NRS to provide the service of court reporting.

5. "Proceeding" means any judicial proceeding, quasi-judicial proceeding, legislative proceeding, quasi-legislative proceeding or other similar proceeding or meeting, including, without limitation:

(a) Grand jury proceedings;

(b) Court proceedings;

(c) Pretrial examinations, depositions, motions and related proceedings of like character;

(d) Proceedings of an administrative agency if the final decision of the agency with reference thereto is subject to judicial review;

(e) Arbitration proceedings;

(f) Regulatory proceedings;

(g) A meeting of a board of directors; or

(h) Any other proceeding or meeting during which the certification of a court reporter is of significant value to the client of the court reporter.

6. "Real-time translation" means reporting by means of mechanical shorthand writing of the spoken word that is simultaneously transmitted from the system used for reporting to a laptop computer or a screen.

7. "Service as a depository" means providing service as a depository of documents related to a court proceeding pursuant to the order of a court, including, without limitation:

(a) Storing documents used in litigation;

(b) Copying and imaging of documents used in litigation;

(c) Bates-stamping documents used in litigation; and

(d) Providing access to documents used in litigation.

8. "Service of court reporting" means the reporting of a proceeding by the use of any system of manual or mechanical shorthand writing.

9. "System of manual or mechanical shorthand writing" means a system used for the reporting of a proceeding, including, without limitation:

(a) A system for communication access real-time translation services.

(b) A system for captioning services.

(c) A system for convention services.

10. "Transcript" means a written reproduction of a proceeding, including:

(a) A reproduction on paper.

(b) A reproduction on a computer disc or similar medium.

(c) A reproduction transmitted in an electronic or digital medium or format.

Added to NAC by Tax Comm'n by R020-05, eff. 10-31-2005

NRS 360.090, 372.725

Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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